ABAP QUERY REPORT on Sales Revenue.

Dear SAP Experts!
Can anyone tell me the step by step procedure to create the new additional feilds in Sq02 extras , The Feilds and the Code for the following report.
I am working on the Total Sales Revenue.
Tables Used :BSID BSAD
I want to Show a the difference of the Credit-debit amount (BSID-WRBTR) in a user defined feild.
Please tell me the step by step proceudre for entering the new feilds from extras in SQ02 and what code to be written.
regards,
A  S

Dear GSL,
I have Done as Stated.
In the extras I have taken BSID-WBRTR as the name of the New Feild as BAL.
Now I have Defined in the code as follows:
bal= bsid-wrbtr - bsad-wrbtr.
The error is as follows.
Field "BAL" is unknown. It is neither in one of the specified tables
nor defined by a "DATA" statement . . . . . . . . . .
Please suggest what is to be done.
How to get the following
BSID-wbrtr (Credit entries) - BSID-wbrtr (Debit entries).
regards,
A S

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