PURCHASE_ORDER
PO_ITEM	   PO_UNIT	PO_NO	SUPP_NAME		PO_QTY	PO_DEL_DATE
TEST2	   PCS		26	NEW LOOK STATIONERY	25	12-Dec-06
TEST2	   PCS		26	NEW LOOK STATIONERY	75	19-Dec-06


SALES_ORDER

SO_ITEM	 SO_UNIT	SaleOrder_Num	SO_CUST	      SO_QTY	      SO_DEL_DATE
TEST2	 PCS		48166	         DENIM LTD.	             200	     9-Dec-06
TEST2	 PCS		48168	       INTERCARE LTD	100	    19-Dec-06
TEST2	 PCS		48168	       INTERCARE LTD	150	    25-Dec-06

EXPECTED OUTPU IS A JOIN OF THESE 2 WITH ITEMS AS COMMON.