Forms :: Add Balance Into Next Month Arrears?

I want to add arrears(balance into next month arrears when i insert new month fees.

INSERT INTO Fees ( [GR No], Class, Tuition, FMonth, TMonth, [year], Transport,arrears)
SELECT [Fee Student].[GR No], [Fee Student].Class, [Fee Student].Tuition*2 AS Tuition, [fee insert].FMonth, [fee insert].TMonth, [fee insert].year, [Fee Student].Transport, Arrears
FROM [fee insert], [Fee Student];

For Example:

May-May: Total fees=10000 Paid=9000 Arrears = 0 Balance=1000
Jun-Jul: Total fees=10000 Paid=8000 Arrears = 1000 Balance=3000

Now want to insert that month and want to insert arrear with total fees.

Aug-Sep: Total fees=10000 Paid= Arrears = 3000 Balance=

Slight changes in that query:

INSERT INTO Fees ( [GR No], Class, Tuition, FMonth, TMonth, [year], Transport, Arrears )
SELECT [Fee Student].[GR No], [Fee Student].Class, [Fee Student].Tuition*2 AS Tuition, [fee insert].FMonth, [fee insert].TMonth, [fee insert].Year, [Fee Student].Transport, (admission+registration+security+annual+id+exam+st ationary+tuition+fees.transport)-paid AS Expr1
FROM [fee insert], Fees INNER JOIN [Fee Student] ON Fees.[GR No] = [Fee Student].[GR No];