two group details in report

A

Azad, DH, BD

Suppose I have 2 tables
Transfer Receive
MTO-- ITem name - -- qty MTi-- ITem name - -- qty
453 -- Cement ----- 50 253 -- Cement -----
500
324-- Rod ----------500 34-- Sand
----------500
213 -- Cement ---- 20 211 -- Cement ---- 20

I'd like to show both transfer & Receive in a single report by two group
header Transfer & Receive as bellow"

Transfer Receive
MTO-- ITem name - -- qty MTi-- ITem name - -- qty
453 -- Cement ----- 50 253 -- Cement -----
500
324-- Rod ----------500 34-- Sand
----------500
213 -- Cement ---- 20 211 -- Cement ---- 20
 

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