Postgresql joins 2 tables and subquery with last value <date

I have 3 tables: bill_plans, biling_types, users

Sample data

Bill_plans

id, user_id, bill_plan_value, bill_type_id, bill_plan_date
1   1        100              7             2017-04-13
2   1        50               4             2017-03-13
3   1        70               7             2017-03-24
4   1        28               3             2017-02-21

      

        
        
        
      

    

Billing_types

id, bill_type,  parent_id
3                1
4             1
5   іі    2
6          2
7               2
2   іі іі   0
1   іє іі  0

      

        
        
        
      

    

Users

id, name
1, і
2, Carl
3, Peter

      

        
        
        
      

    

You need to get

id, user_id, bill_plan_value, bill_type_id, bill_plan_date, bill_type,  name
1   1        100              7             2017-04-13         і
2   NULL     NULL             6             NULL               і
3   NULL     NULL             5             NULL            іі   і
4   NULL     NULL             4             NULL               і
5   NULL     NULL             3             NULL                  і

      

        
        
        
      

    

And with other users

Tried to work

SELECT b.*, bt.*, u.name
FROM bill_plans as b
FULL JOIN billing_types as bt ON bt.id = b.bill_type_id
FULL JOIN users as u ON u.id = b.user_id
WHERE EXTRACT (MONTH FROM b.bill_plan_date) = $dateMonth OR
      b.bill_plan_date IS NULL AND bt.parent_id != 0 OR bt.parent_id IS NULL

      

        
        
        
      

    

how

[0]=>
  array(8) {
    ["id"]=>
    int(7)
    ["user_id"]=>
    int(1)
    ["bill_plan_value"]=>
    string(3) "100"
    ["bill_type_id"]=>
    int(7)
    ["bill_plan_date"]=>
    string(10) "2017-04-13"
    ["bill_type"]=>
    string(16) "Tax"
    ["parent_id"]=>
    int(2)
    ["name"]=>
    string(10) "User1"
  }
  [1]=>
  array(8) {
    ["id"]=>
    int(5)
    ["user_id"]=>
    NULL
    ["bill_plan_value"]=>
    NULL
    ["bill_type_id"]=>
    NULL
    ["bill_plan_date"]=>
    NULL
    ["bill_type"]=>
    string(33) "Administration"
    ["parent_id"]=>
    int(2)
    ["name"]=>
    NULL
  }

      

        
        
        
      

    

[0] is correct, but the following results return NULL users. I want all users and all accounts for users even if bill_plan is empty for user.

Second step is getting the last value

Need to get last value from bill_plans, where bill_plan_date <$ date (closest)