This appears to be an easy thing to do, but it actually is much more
complicated than you might first think.

You need to denormalize the charge and payment data via queries and put
those data where you can read them for your report (via another query). You
need to get a list of the dates that correspond to the payments and charges
(leaving out all other dates) and put them where you can read them for your
report (via a query). You then must combine these data into the "statement"
appearance that you want in the report.

Although it's possible to do all this by just queries, the report will
run/view/print very slowly if you have more than just a few data items; I
state this from personal experience in an application that I've written that
does statements. Therefore, I found that the best method is to use temporary
tables to hold the denormalized data and the date data, where I can index
the field(s) in the tables as needed to make the final query run faster, and
then use those tables in the final query to make the report.

If you want to pursue this, post back and we'll walk through it one step at
a time. It'll take a number of post exchanges to finish it up.