Grp_Id  Grp_Name            GrpType
------  --------------      -----------
1       Direct Incomes      Income
2       Indirect Incomes    Income
3       Misc. Expences      Expence
4       Other Incomes       Income
5       Purchases           Expence
6       Selling Expences    Expence
7       Sales               Income

Grp_Id  Amount
------  -------
1       2000
2       1500
3       3000
4       5000
5       4000
6       1000
7       4500

Income              Amount  Expence             Amount
-------------       -----   -------------       ----------
Direct Incomes      2000    Misc. Expences      3000
Indirect Incomes    1500    Purchases           4000
Other Incomes       5000    Selling Expences    1000
Sales               4500