select
C.Ow_id,
month (t.cash_dt) as month_of_cash,
sum(t.POS) as sum_pos
FROM
Clients C
JOIN Transactions T ON T.Ow_id = C.Ow_id
where
CASH_DT between ADD_MONTHS (TRUNC(SYSDATE), -2) and ADD_MONTHS (TRUNC(SYSDATE), -1)
group by
C.Ow_id,
month (c.cash_dt)