Somebody Please help me Translate this Vb.net(2008) code into sql query

I want to translate this vb.net code into sql query  for optimizing the database connection (request time out) 

Database

USE [dbBom]
GO

SET ANSI_NULLS ON
GO

SET QUOTED_IDENTIFIER ON
GO

CREATE TABLE [dbo].[JV](
[JvHeader_ID] [int] NULL,
[Debit] [float] NULL,
[credit] [float] NULL,
[AC_Code_No] [int] NULL,
[cal] [float] NULL,
[PlantID] [int] NULL
) ON [PRIMARY]

GO

INSERT DATA

insert into JV (JvHeader_ID , Debit , credit , AC_Code_No , cal ,PlantID) Values (2 ,76089,0,129,0.934579439252337,1)
insert into JV (JvHeader_ID , Debit , credit , AC_Code_No , cal ,PlantID) Values (2, 5326.23,0,17,0.0654205607476635,1)
insert into JV (JvHeader_ID , Debit , credit , AC_Code_No , cal ,PlantID) Values (2, 0,81415.23,48,1 ,1)




VB.NET CODE

'Please created 2 datagridviews which name are  DataGridView1 And  DataGridView2 at design form

    
   Dim connetionString As String = "SomeDatabase"
    Dim connection As SqlConnection
    Dim command As SqlCommand
    Dim adapter As New SqlDataAdapter
    Dim sql As String

 Dim dt3 As New DataTable
        Dim dt1 As New DataTable
        Dim SumDebit As Double = 0
        Dim SumCredit As Double = 0

        dt3.Columns.Add("AccodeNo", GetType(Integer))
        'dt3.Columns.Add("Acname", GetType(String))
        dt3.Columns.Add("Debit", GetType(String))
        dt3.Columns.Add("Credit", GetType(String))
        dt3.Columns.Add("Datasource", GetType(String))
        dt3.Columns.Add("JVHeader_ID", GetType(Integer))
        dt3.Columns.Add("PlantID", GetType(Integer))


        sql = "SELECT        JvHeader_ID, Debit, credit, Sum(Debit) over() As SumDebit , AC_Code_No, cal, PlantID FROM  JV"


        connection = New SqlConnection(connetionString)
        connection.Open()
        Command = New SqlCommand(Sql, connection)
        adapter.Dispose()
        adapter.SelectCommand = command
        adapter.Fill(dt1)

        Command.Dispose()
        connection.Close()



        DataGridView1.DataSource = dt1


        For count = 0 To dt1.Rows.Count - 1

            Dim array(10) As Integer
            Dim n As Integer = 0
            Dim add As Integer = 2
            Dim cal(10) As Double

            Dim Debit As Double = dt1.Rows(count).Item("Debit")
            Dim Credit As Double = dt1.Rows(count).Item("Credit")


            If Debit <> 0 Then

                For i = 0 To dt1.Rows.Count - 1

                    If CDbl(dt1.Rows(i).Item("Credit")) > 0 Then

                        array(n) = dt1.Rows(i).Item("AC_CODE_NO")
                        'acname(n) = dt1.Rows(i).Item("AC_Name")
                        cal(n) = CDbl(dt1.Rows(i).Item("Cal"))
                        n = n + 1

                    End If

                Next

            ElseIf Credit <> 0 Then

                For i = 0 To dt1.Rows.Count - 1

                    If CDbl(dt1.Rows(i).Item("Debit")) > 0 Then

                        array(n) = dt1.Rows(i).Item("AC_CODE_NO")
                        'acname(n) = dt1.Rows(i).Item("AC_Name")
                        cal(n) = CDbl(dt1.Rows(i).Item("Cal"))
                        n = n + 1

                    End If

                Next

            End If

            For p = 0 To n - 1

                If Credit = 0 Then

                    dt3.Rows.Add(array(p), cal(p) * CDbl(dt1.Rows(count).Item("SumDebit")) * CDbl(dt1.Rows(count).Item("Cal")), "", dt1.Rows(count).Item("Ac_code_no"), dt1.Rows(count).Item("JVHeader_ID"), dt1.Rows(count).Item("PlantID"))

                ElseIf Debit = 0 Then

                    dt3.Rows.Add(array(p), "", cal(p) * CDbl(dt1.Rows(count).Item("SumDebit")) * CDbl(dt1.Rows(count).Item("Cal")), dt1.Rows(count).Item("Ac_code_no"), dt1.Rows(count).Item("JVHeader_ID"), dt1.Rows(count).Item("PlantID"))

                End If

            Next
        Next


        DataGridView2.DataSource = dt3

'---------------------------

The resut i expect will be at  DataGridView2 , 

after this i insert dt3 into some table which  have the same column in database .

Is it possible to do this , If it is possible , Will this method improve my program performance?  

Thanks