how to create a profit and loss from a trial balance

[phoonsy]

I have a trial balance file as below:

Fund       Description                      Amount

FTF         Takaful revenue                100

FTF         Takaful service expense    20

SHF         Takaful revenue               400

SHF         Takaful service expense  200

I want to create a profit and loss format as below

                                            FTF           SHF

Takaful revenue                  100             400

Takaful expense                 (20)             (200)

Takaful service result           80              200

Any thought of how to create the worflow? Thanks

[Qiu · Accepted solution]

@phoonsy 
We can use the CrossTab for this case.
I use one Formula to conver the amount to Negative if the description contains "expense".