Add and subtract summary group totals

Looking for a way to add and subtract summary group totals in a report.

I have my data grouped by account type then summarized.  Example
have my data grouped by account type then summarized. Example
acct. type amount
51 $100
51 50
Summary $150
61 $100
61 100
Summary $200
70 $50
70 50
Summary $100
Formula I want to make this formula 51+61-70 = GP
I am trying to understand how to put the acct. type(51,61)  in the formula and insert in the report.
Thanks for the help.
Raald232

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