Profit center wise credit/debit calculation

Hi, SAP guru's
My vendor have required profit center wise cedit/debit calculation. I did this coading but in gt_list it append one blank line.due to this when i want to calculate the final debit credit it wont give proper value.please help me...
SELECT prctr dmbtr shkzg
  FROM bsik
  INTO TABLE gt_bsik
  WHERE lifnr = s_lifnr AND bukrs = s_bukrs AND prctr <> ' '.
SORT gt_bsik BY prctr.
LOOP AT gt_bsik INTO gs_bsik WHERE shkzg = 'H'.
  lv_prctr = gs_bsik-prctr.
  AT NEW prctr.
    lv_prctr = gs_bsik-prctr.
    APPEND gs_list TO gt_list.
    CLEAR lv_pr_dmbtr1.
  ENDAT.
  IF sy-subrc = 0.
    lv_pr_dmbtr1 =   lv_pr_dmbtr1  + gs_bsik-dmbtr.
  ENDIF.
  gs_list-prctr = lv_prctr.
  gs_list-dmbtr = lv_pr_dmbtr1.
  gs_list-shkzg = 'H'.
ENDLOOP.
APPEND gs_list TO gt_list.
CLEAR lv_prctr.
CLEAR gs_list.
LOOP AT gt_bsik INTO gs_bsik WHERE shkzg = 'S'.
  AT NEW prctr.
    lv_prctr = gs_bsik-prctr.
    APPEND gs_list TO gt_list.
    CLEAR lv_pr_dmbtr2.
  ENDAT.
  IF sy-subrc = 0.
    lv_pr_dmbtr2 =  lv_pr_dmbtr2 + gs_bsik-dmbtr.
  ENDIF.
  gs_list-prctr = lv_prctr.
  gs_list-dmbtr = lv_pr_dmbtr2.
  gs_list-shkzg = 'S'.
ENDLOOP.

Dear Jitendra,
                  Thank's for reply,it's working now but there is another problem.I want to take the Profit center wise final debit & creadit
(Shown last in Bold) but elseif condition is not working.please help me. thanx
SELECT prctr dmbtr shkzg
FROM bsik
INTO TABLE gt_bsik
WHERE lifnr = s_lifnr AND bukrs = s_bukrs AND prctr <> ' '.
SORT gt_bsik BY prctr.
LOOP AT gt_bsik INTO gs_bsik .
  AT NEW prctr.
    CLEAR lv_prctr .
    CLEAR lv_pr_dmbtr1.
    CLEAR lv_pr_dmbtr2.
  ENDAT.
  lv_prctr = gs_bsik-prctr.
  IF gs_bsik-shkzg = 'H'.
    lv_pr_dmbtr1 = lv_pr_dmbtr1 + gs_bsik-dmbtr.
  ELSEIF gs_bsik-shkzg = 'S'.
    lv_pr_dmbtr2 = lv_pr_dmbtr2 + gs_bsik-dmbtr.
  ENDIF.
  AT END OF prctr .
    gs_list-prctr = lv_prctr.
    gs_list-dmbtr = lv_pr_dmbtr1.
    gs_list-shkzg = 'H'.
    APPEND gs_list TO gt_list.
    gs_list-prctr = lv_prctr.
    gs_list-dmbtr = lv_pr_dmbtr2.
    gs_list-shkzg = 'S'.
    APPEND gs_list TO gt_list.
  ENDAT.
ENDLOOP.
LOOP AT gt_list INTO gs_list.
  AT NEW prctr.
    CLEAR lv_prctr .
    CLEAR lv_plant_dmbtr1.
    CLEAR lv_plant_dmbtr2.
  ENDAT.
  lv_prctr = gs_list-prctr.
  IF gs_list-shkzg = 'H'.
    lv_plant_dmbtr1 = gs_list-dmbtr.
  ELSEIF gs_list-shkzg = 'S'.
    lv_plant_dmbtr2 = gs_list-dmbtr.
  ENDIF.
  lv_plant_dmbtr = lv_plant_dmbtr1 - lv_plant_dmbtr2.
  AT END OF prctr .
    gs_plant-prctr = lv_prctr.
    gs_plant-dmbtr = lv_plant_dmbtr1.
    APPEND gs_plant TO gt_plant.
  ENDAT.
ENDLOOP.

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