Mapping for account based on amount Greater/Less than zero in data load mapping using #SQL

Summary

Trying to write a SQL script in Data load mapping for defining target account and amount based on the value of source-amount

Content (required):

In FCCS, I have a requirement where the account e.g. '200214' is a liability. If the source amount is positive, I need the target amount to be an asset account say '100316' and the Target Amount column without "Switch Sign" Else target should be same as source and the switch sign should happen.

So, I was trying to do the same with #SQL script in Data load Mapping but somehow below mentioned script isn't working. Can anyone help with the required correction?