To insert rows:
In the Accounts view, select a row.
Select Edit, then Insert, and then Text Row.
On Insert Text Row, select an option:
Blank Text Row
Create an empty row.
Create a row with a line indicating a subtotal row following.
Create a row with double lines for indicating a total row following.
Create a custom row break. Select one or both of these:
Text for Account Name Columns
Add a name to the row break, and enter the name in this field.
Text to Fill Data Columns
Add a row break across the row and enter a character in this field. The columns in the row display this character to indicate a break.