PayPal's credit team wants to know how low each wallet's balance has dipped, and when, to design an overdraft feature.
For each account, compute the running balance (entries in order of entry_date, then entry_id), then show the lowest balance it reached and the date. If the lowest balance happened more than once, use the earliest date.
Expected output
Example of the shape (made-up values):
| account_id | lowest_balance | low_date |
|---|---|---|
| 14 | -182.40 | 2026-01-19 |
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