The first statement is missing values:
INSERT INTO receivable (roll, name, month, ...);
It should be something like:
INSERT INTO receivable (roll, name, month, ...) VALUES (value1, value2, value3, ...);
For more information see:
SQL INSERT INTO Statement[
^]
I recommend doing some practicing by using the 'Try it yourself' button.
But what you probably want to use is the:
SQL INSERT INTO SELECT Statement[
^]