How Do I Group Payees by Inflows and Outflows

I want to create a traditional cash flow report that is grouped by cash receipts (inflows) at the top and cash disbursements at the bottom (outflows).
The Quicken Cash Flow Report does this, but the rows are categories. I want them to be payees. I can switch the Row drop-down to Payees, but then I lose the Inflows and Outflows grouping.
Is there a way to group payees by Inflows and Outflows?
Comments
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In QWin, and I suspect also in QMac, it's categories NOT payees that have Income & Expense attributes (Inflows and Outflows)
Any Q payee can have either Income or Expenses associated with it. Think, for example, if you buy a shirt (expense), but it doesn't fit and you return it (Income).
Q user since February, 1990. DOS Version 4
Now running Quicken Windows Subscription, Business & Personal
Retired "Certified Information Systems Auditor" & Bank Audit VP0
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