Find the second highest salary with name

BEGIN TRANSACTION;

CREATE TABLE EMP(Id integer PRIMARY KEY, Name text);
CREATE TABLE SAL(EmpId integer, SALARY Integer);

INSERT INTO EMP VALUES(1,'Foo');
INSERT INTO EMP VALUES(2,'Boo');
INSERT INTO EMP VALUES(3,'Goo');

INSERT INTO SAL VALUES(1, 10000);
INSERT INTO SAL VALUES(2, 7000);
INSERT INTO SAL VALUES(3, 9000);

COMMIT;

SELECT EMP.Name, SAL.SALARY FROM EMP JOIN SAL ON EMP.Id=SAL.EmpId ORDER BY SAL.SALARY LIMIT 1 OFFSET 1;

SELECT t.*
FROM (
    SELECT e.name, s.salary, ROW_NUMBER() OVER(ORDER BY salary DESC) AS rn
    FROM employee AS e INNER JOIN salary AS s ON e.ID = s.empID
) AS t
WHERE t.rn=2