We will have a front end web application developed in Java to access these tables. The application is designed in such a way that it requires 3 objects (or DB tables/views) for these 3 transaction types.
Either 3 views or simple join between trans table and one of the masters table based on certain conditons will solve the problem.
You need to know more about how the JAVA is generating the code.

You do not need MV unless you see perf issue.

Tamil