Changing the P&L layout in Summary & Chart of Accounts

For some reason, the P&L in both Summary and Chart of Accounts has “Less: Expenses” above “Income”. To reverse them I’ve tried to drag and drop, but that doesn’t work. What have I done wrong, and how do I get them the right way round?

edit the account and use the Code field to enter the position number as they should appear in.

Read about it here: Build a chart of accounts | Manager. Note that the Code field works by level. One sequence works for groups and totals. Beneath each group, subgroups use another sequence. Accounts use still another. All this is illustrated in the Guide.

Thanks to both Prabhul and Tut - once I saw how the Code field works it was
easy. I guess I was just a bit too quick to dive in and get started. As
the saying goes, “If all else fails, read the instructions”.