(SELECT DATE_FORMAT(SALES_DATE, "%Y-%m-%d") AS SALES_DATE, PRODUCT_ID, USER_ID, SALES_AMOUNT
FROM ONLINE_SALE AS A
WHERE MONTH(SALES_DATE) = 03
UNION
SELECT DATE_FORMAT(SALES_DATE, "%Y-%m-%d") AS SALES_DATE, PRODUCT_ID, NULL AS USER_ID, SALES_AMOUNT
FROM OFFLINE_SALE AS B
WHERE MONTH(SALES_DATE) = 03
)
ORDER BY SALES_DATE, PRODUCT_ID, USER_ID