Well, this:
SELECT AccNo, SUM(Debit) - SUM(Credit) AS Balance
FROM TrxAffair
WHERE (TrxDate > '2021-01-01')
GROUP BY AccNo
is equal to this:
var items = context.TrxAffairs
.AsQueryable()
.Where(i => i.TrxDate > trxDate)
.GroupBy(o => o.AccNo)
.Select(grp => new {AccNo = grp.Key, Balance = grp.Sum(i=>(i.Debit)) - grp.Sum(i=>(i.Credit)))
.ToList();