Попробуйте:
select a.* ,b.* from
(select * from (select ROW_NUMBER() OVER(ORDER BY fc_amount desc) SrNo1, fc_amount as amount1 From entry group by fc_amount) tbl where tbl.SrNo1 = 2) a
,
(select * from (select ROW_NUMBER() OVER(ORDER BY fc_amount asc) SrNo2, fc_amount as amount2 From entry group by fc_amount) tbl where tbl.SrNo2 =2) b