with Sample( ID, QTY,STATUS,LAST_UPDATED_DATE) as 
          (
             select 1, 2400, null, null from dual union all
             select 1, 2400, null, null from dual union all
             select 1, 2400, null, null from dual union all
             select 1, 2400, 'Received', sysdate from dual          
          
          )

select 1, 2400 as Received, 7200 as "Not Received", '2/19/2024' as Last_Updated_Date  from dual;

SELECT Id,
         CASE WHEN STATUS = 'Received' THEN SUM (QTY) ELSE 0 END
             AS Received,
         CASE WHEN STATUS IS NULL THEN SUM (QTY) ELSE 0 END
             AS "Not Received"
    FROM Sample
GROUP BY Id, Status;