Database Challenges

DECLARE @Employees TABLE(
	EmployeeID INT IDENTITY,
	EmployeeName VARCHAR(15),
	Department VARCHAR(15),
	Salary NUMERIC(16,2)
)

INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('T Cook','Finance', 40000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('D Michael','Finance', 25000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('A Smith','Finance', 25000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('D Adams','Finance', 15000)

INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('M Williams','IT', 80000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('D Jones','IT', 40000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('J Miller','IT', 50000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('L Lewis','IT', 50000)

INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('A Anderson','Back-Office', 25000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('S Martin','Back-Office', 15000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('J Garcia','Back-Office', 15000)
INSERT INTO @Employees(EmployeeName, Department, Salary)
VALUES('T Clerk','Back-Office', 10000)

Here is the expected results based on the above data

EmployeeID  EmployeeName    Department      Salary   
----------- --------------- --------------- ---------
10          S Martin        Back-Office     15000.00
11          J Garcia        Back-Office     15000.00
2           D Michael       Finance         25000.00
3           A Smith         Finance         25000.00
7           J Miller        IT              50000.00
8           L Lewis         IT              50000.00