You are given payment activity and account master data. Write a PostgreSQL query that returns all unapplied cash payments — payments that were received but were not matched to an account — along with the payment details needed for reconciliation. Include payments with a missing account_id as well as payments whose account_id does not exist in the accounts table.
| Column | Type | Description |
|---|---|---|
| payment_idPK | INT | Primary key for each payment |
| account_id | INT | Referenced account identifier, may be missing for unapplied cash |
| payment_date | DATE | Date the payment was received |
| payment_amount | DECIMAL(12,2) | Payment amount |
| payment_method | VARCHAR(50) | Method used for the payment |
| Column | Type | Description |
|---|---|---|
| account_idPK | INT | Primary key for each account |
| account_name | VARCHAR(100) | Account name |
| status | VARCHAR(20) | Account status |