Please help me convert this code to Vb.net 

thanks in advance

PROCEDURE [dbo].[Runningbalance] AS
declare @dr float
declare @cr float
declare @bl float

declare stt  Cursor for select debitamnt,creditamnt From [statement] Order by tag for update of bal
open stt

fetch FROM stt into @dr,@cr
select @bl = 0              

while (@@fetch_status = 0)
begin
              
             select @bl = IsNull(@bl,0)+IsNull(@dr,0) - IsNull(@cr,0)
             UPDATE [statement] set bal = @bl where Current of stt
             fetch FROM stt into @dr,@cr
end
close stt
DEALLOCATE  stt