diff --git a/accounting/templates/accounting/income-statement.html b/accounting/templates/accounting/income-statement.html
index 08f200e..70fb0d5 100644
--- a/accounting/templates/accounting/income-statement.html
+++ b/accounting/templates/accounting/income-statement.html
@@ -87,7 +87,7 @@ First written: 2020/7/1
           <thead>
             <tr>
               <th scope="col"></th>
-              <th class="amount" colspan="2" scope="col">{% trans "Amount" context "Period|" as text %}{{ text|force_escape }}</th>
+              <th class="amount" colspan="2" scope="col">{% trans "Amount" context "Accounting|" as text %}{{ text|force_escape }}</th>
               <th scope="col"></th>
             </tr>
           </thead>
@@ -99,33 +99,42 @@ First written: 2020/7/1
                 <td class="amount"></td>
                 <td class="actions"></td>
               </tr>
-              {% for group in section.groups %}
-                <tr class="second-level-header">
-                  <td><div class="second-level-header">{{ group.title|title|escape }}</div></td>
-                  <td class="amount"></td>
-                  <td class="amount"></td>
-                  <td class="actions"></td>
-                </tr>
-                {% for item in group.details %}
-                  <tr>
-                    <td><div class="subject">{{ item.title|title|escape }}</div></td>
-                    <td class="amount {% if item.balance < 0 %} text-danger {% endif %}">{{ item.balance|accounting_amount }}</td>
+              {% if section.groups %}
+                {% for group in section.groups %}
+                  <tr class="second-level-header">
+                    <td><div class="second-level-header">{{ group.title|title|escape }}</div></td>
                     <td class="amount"></td>
-                    <td class="actions">
-                      <a href="{% url "accounting:ledger" item.code period.spec %}" class="btn btn-info" role="button">
-                        <i class="fas fa-eye"></i>
-                        <span class="d-none d-lg-inline">{% trans "View" context "Accounting|" as text %}{{ text|force_escape }}</span>
-                      </a>
-                    </td>
+                    <td class="amount"></td>
+                    <td class="actions"></td>
+                  </tr>
+                  {% for item in group.details %}
+                    <tr>
+                      <td><div class="subject">{{ item.title|title|escape }}</div></td>
+                      <td class="amount {% if item.balance < 0 %} text-danger {% endif %}">{{ item.balance|accounting_amount }}</td>
+                      <td class="amount"></td>
+                      <td class="actions">
+                        <a href="{% url "accounting:ledger" item.code period.spec %}" class="btn btn-info" role="button">
+                          <i class="fas fa-eye"></i>
+                          <span class="d-none d-lg-inline">{% trans "View" context "Accounting|" as text %}{{ text|force_escape }}</span>
+                        </a>
+                      </td>
+                    </tr>
+                  {% endfor %}
+                  <tr class="total">
+                    <td><div>{% trans "Total" context "Accounting|" as text %}{{ text|force_escape }}</div></td>
+                    <td class="amount"></td>
+                    <td class="amount {% if group.total < 0 %} text-danger {% endif %}">{{ group.total|accounting_amount }}</td>
+                    <td class="actions"></td>
                   </tr>
                 {% endfor %}
+              {% else %}
                 <tr class="total">
-                  <td><div>{% trans "Total" context "Period|" as text %}{{ text|force_escape }}</div></td>
+                  <td><div>{% trans "Total" context "Accounting|" as text %}{{ text|force_escape }}</div></td>
                   <td class="amount"></td>
-                  <td class="amount {% if group.total < 0 %} text-danger {% endif %}">{{ group.total|accounting_amount }}</td>
+                  <td class="amount">-</td>
                   <td class="actions"></td>
                 </tr>
-              {% endfor %}
+              {% endif %}
               {% if section.cumulative_total is not None %}
                 <tr class="cum-total">
                   <td><div>{{ section.cumulative_total.title|title|escape }}</div></td>
@@ -134,6 +143,9 @@ First written: 2020/7/1
                   <td class="actions"></td>
                 </tr>
               {% endif %}
+              {% if section.has_next %}
+                <tr><td colspan="4"></td></tr>
+              {% endif %}
             {% endfor %}
           </tbody>
         </table>
diff --git a/accounting/views/__init__.py b/accounting/views/__init__.py
index f8266f5..8286729 100644
--- a/accounting/views/__init__.py
+++ b/accounting/views/__init__.py
@@ -602,7 +602,6 @@ def income_statement(request, period_spec):
         Q(code="4") | Q(code="5") | Q(code="6")
         | Q(code="7") | Q(code="8") | Q(code="9")).order_by("code"))
     cumulative_accounts = {
-        "4": None,
         "5": Subject(title=pgettext("Accounting|", "Gross Income")),
         "6": Subject(title=pgettext("Accounting|", "Operating Income")),
         "7": Subject(title=pgettext("Accounting|", "Before Tax Income")),
@@ -623,13 +622,14 @@ def income_statement(request, period_spec):
         section.total = sum([x.total for x in section.groups])
         cumulative_total = cumulative_total + section.total
         if section.code in cumulative_accounts:
-            if cumulative_accounts[section.code] is None:
-                section.cumulative_total = None
-            else:
-                section.cumulative_total\
-                    = cumulative_accounts[section.code]
-                section.cumulative_total.balance = None
-                section.cumulative_total.total = cumulative_total
+            section.cumulative_total\
+                = cumulative_accounts[section.code]
+            section.cumulative_total.balance = None
+            section.cumulative_total.total = cumulative_total
+        else:
+            section.cumulative_total = None
+        section.has_next = True
+    sections[-1].has_next = False
     return render(request, "accounting/income-statement.html", {
         "item_list": sections,
         "reports": ReportUrl(period=period),