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C# Abstraction for Account transactions and balance

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C# Abstraction for Account transactions and balance

We have 10 applications which updates account balance table, without logging credit/debit line transactions (not sure why). They all have the pretty much same SQL Statement. In order to get out of this structure, and log transactions, We propose the following. Are there any other ways recommend to make design more optimal or abstract, reviewing the last method?

Current Structure:

10 applications ---> Embedded SQL ---> Updates Database Balance

Better Structure:

10 applications ---> Repository C# Linq ---> Updates Database Balance

Most Abstract Structure:

10 applications ---> Service Layer --> (incl TransactionLine Repository ----> Account Balance Repository) ---> which will update transaction and account balance table