Create subaccount in profit or loss statement

Hi, im new to this software so i don’t know if this software have the function to do subaccount in income statement.

What i want to do is something like this:

INCOME

SALES
  SALES - MERCHENDISE
  SALES - LUBRICANT OIL
OTHER INCOME / REVENUE
  CLEANING SERVICE

if anyone know how to do it please tell me

In settings create a P&L Group - in your case it would be SALES

Then edit each income account and select this group for every account that you wish to be in this group.