Sample SQL for stack overflow

StackOverflow_Sample.sql

CREATE TABLE [dbo].[AccountBalanceByDate]
(
    [Id]        int NOT NULL,
    [AccountId] int NOT NULL,
    [Date]      [datetime] NOT NULL,
    [Balance]   [decimal](19, 5) NOT NULL,

    PRIMARY KEY CLUSTERED 
    (
        [Id] ASC
    )
)

INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (1, 101, '2014-02-01', 1390)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (2, 102, '2014-02-01', 1360)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (3, 103, '2014-02-01', 1630)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (4, 102, '2014-02-02', 1370)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (5, 103, '2014-02-02', 1700)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (6, 101, '2014-02-03', 1490)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (7, 103, '2014-02-03', 1760)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (8, 101, '2014-02-04', 1530)
INSERT INTO [dbo].[AccountBalanceByDate] (Id, AccountId, Date, Balance) VALUES (9, 102, '2014-02-04', 1540)

DECLARE @p0 AS DATETIME

SET @p0 = '2014-02-01'
SELECT * FROM 
    [AccountBalanceByDate] AB
WHERE
    DATE = (
        SELECT
            MAX(Date) 
        FROM 
            [AccountBalanceByDate]
        WHERE
            AccountId = AB.AccountId AND DATE < @p0
    )

SET @p0 = '2014-02-02'
SELECT * FROM 
    [AccountBalanceByDate] AB
WHERE
    DATE = (
        SELECT
            MAX(Date) 
        FROM 
            [AccountBalanceByDate]
        WHERE
            AccountId = AB.AccountId AND DATE < @p0
    )

SET @p0 = '2014-02-03'
SELECT * FROM 
    [AccountBalanceByDate] AB
WHERE
    DATE = (
        SELECT
            MAX(Date) 
        FROM 
            [AccountBalanceByDate]
        WHERE
            AccountId = AB.AccountId AND DATE < @p0
    )

SET @p0 = '2014-02-04'
SELECT * FROM 
    [AccountBalanceByDate] AB
WHERE
    DATE = (
        SELECT
            MAX(Date) 
        FROM 
            [AccountBalanceByDate]
        WHERE
            AccountId = AB.AccountId AND DATE < @p0
    )