Conditional query/report

[Mphiri]

I am very very new to Access.

I have a table called TB with such fields as PrevYear(Data Type Currency), Debit and Credit(both Data Type Currency), Description(Data Type Text), Category(Data Type Text). The category field should be anything like (Revenue, expense, asset, liability)
I need a query and/or report in the following format


Revenue CurYear Prev

Sales 20 10
Interest 25 13

Subtotal 45 23

Expense

Wages
Stationery

Subtotal

I need help with the query and/or report to achieve the above. Any help will be appreciated.
Michael