LEFT JOIN ".TB_PREF."comments c ON c.type = bt.type AND c.id = bt.trans_no
WHERE bank_act = ".db_escape($bank_account) . "
AND (reconciled IS NULL OR reconciled='". date2sql($date) ."')
LEFT JOIN ".TB_PREF."comments c ON c.type = bt.type AND c.id = bt.trans_no
WHERE bank_act = ".db_escape($bank_account) . "
AND (reconciled IS NULL OR reconciled='". date2sql($date) ."')