diff --git a/app/models/financial_report.rb b/app/models/financial_report.rb
index 2802d08..56849c8 100644
--- a/app/models/financial_report.rb
+++ b/app/models/financial_report.rb
@@ -20,43 +20,106 @@ def next_year
   end
 
   def checking_data
-    AccountData.new(FinancialAccount.wf_checking, @year)
+    accounts = [
+      FinancialAccount.usb_checking,
+      FinancialAccount.wf_checking
+    ]
+    AccountData.new(accounts, @year)
   end
 
   def savings_data
-    AccountData.new(FinancialAccount.wf_savings, @year)
+    accounts = [
+      FinancialAccount.wf_savings
+    ]
+    AccountData.new(accounts, @year)
   end
 
   class AccountData
-    def initialize(account, year)
-      @account = account
+    def initialize(accounts, year)
+      @accounts = accounts
       @year = year
+      grouped_statements
     end
 
     def starting_amounts
-      statements.map(&:starting_amount_cents)
+      grouped_statements.map do |statements|
+        amounts = statements.map(&:starting_amount_cents).compact
+        next if amounts.empty?
+
+        amounts.sum
+      end
+    end
+
+    def income_amounts
+      grouped_transactions.map do |transactions|
+        amounts = transactions.map do |transaction|
+          next unless transaction.amount_cents&.positive?
+
+          transaction.amount_cents
+        end.compact
+        next if amounts.empty?
+
+        amounts.sum
+      end
+    end
+
+    def expenses_amounts
+      grouped_transactions.map do |transactions|
+        amounts = transactions.map do |transaction|
+          next unless transaction.amount_cents&.negative?
+
+          transaction.amount_cents
+        end.compact
+        next if amounts.empty?
+
+        amounts.sum
+      end
     end
 
     def ending_amounts
-      statements.map(&:ending_amount_cents)
+      grouped_statements.map do |statements|
+        amounts = statements.map(&:ending_amount_cents).compact
+        next if amounts.empty?
+
+        amounts.sum
+      end
     end
 
     def net_amounts
-      statements.map(&:net_amount_cents)
+      grouped_statements.map do |statements|
+        amounts = statements.map(&:net_amount_cents).compact
+        next if amounts.empty?
+
+        amounts.sum
+      end
     end
 
     private
 
-    def compute_statements
-      account_statements = @account.financial_statements.for_year(@year)
+    def compute_grouped_statements
+      account_statements = @accounts.map { |account| account.financial_statements.for_year(@year) }.flatten
+      FinancialReport.months_for_year(@year).map do |date|
+        statements_for_period = account_statements.select { |statement| statement.period_start_on == date }
+        statements_for_period << NullStatement.instance if statements_for_period.empty?
+        statements_for_period
+      end
+    end
+
+    def grouped_statements
+      @grouped_statements ||= compute_grouped_statements
+    end
+
+    def compute_grouped_transactions
+      account_transactions = @accounts.map { |account| account.financial_transactions.for_year(@year) }.flatten
       FinancialReport.months_for_year(@year).map do |date|
-        statement_for_period = account_statements.find { |statement| statement.period_start_on == date }
-        statement_for_period || NullStatement.instance
+        transactions_for_period = account_transactions.select { |transaction| transaction.posted_on.month == date.month }
+        transactions_for_period << NullTransaction.instance if transactions_for_period.empty?
+        transactions_for_period
       end
     end
 
-    def statements
-      @statements ||= compute_statements
+    def grouped_transactions
+      @grouped_transactions ||= compute_grouped_transactions
     end
   end
 end
diff --git a/app/models/financial_transaction.rb b/app/models/financial_transaction.rb
index eb18edf..d95ff6a 100644
--- a/app/models/financial_transaction.rb
+++ b/app/models/financial_transaction.rb
@@ -2,4 +2,6 @@ class FinancialTransaction < ApplicationRecord
   belongs_to :financial_account
 
   validates_presence_of :posted_on, :amount_cents, :description
+
+  scope :for_year, ->(year) { where("extract(year from posted_on) = ?", year) }
 end
diff --git a/app/models/null_transaction.rb b/app/models/null_transaction.rb
new file mode 100644
index 0000000..968a086
--- /dev/null
+++ b/app/models/null_transaction.rb
@@ -0,0 +1,6 @@
+class NullTransaction
+  include Singleton
+
+  def amount_cents
+  end
+end
diff --git a/app/views/financial_reports/show.html.haml b/app/views/financial_reports/show.html.haml
index b524e63..7016bd1 100644
--- a/app/views/financial_reports/show.html.haml
+++ b/app/views/financial_reports/show.html.haml
@@ -29,6 +29,12 @@
     %tr
       %td.text-left Starting
       = render partial: "amount_cents", collection: checking_data.starting_amounts
+    %tr
+      %td.text-left Income
+      = render partial: "amount_cents", collection: checking_data.income_amounts
+    %tr
+      %td.text-left Expenses
+      = render partial: "amount_cents", collection: checking_data.expenses_amounts
     %tr
       %td.text-left Ending
       = render partial: "amount_cents", collection: checking_data.ending_amounts
diff --git a/spec/system/financial_reports/admin_views_financial_report_spec.rb b/spec/system/financial_reports/admin_views_financial_report_spec.rb
index b66781d..ab4e76d 100644
--- a/spec/system/financial_reports/admin_views_financial_report_spec.rb
+++ b/spec/system/financial_reports/admin_views_financial_report_spec.rb
@@ -14,8 +14,8 @@
   scenario "with no statements for that year" do
     visit "/financial_reports/#{last_year}"
 
-    header = page.find("header nav h1")
-    expect(header.text).to eq last_year.year.to_s
+    header_h1 = page.find("header nav h1")
+    expect(header_h1.text).to eq last_year.year.to_s
 
     prev_link, next_link = page.all("header nav a").to_a
 
@@ -25,22 +25,59 @@
     expect(next_link.text).to eq "next"
     expect(next_link["href"]).to end_with((last_year.year + 1).to_s)
 
-    page.all("table").to_a.each do |table|
-      month_row, starting_row, ending_row, net_row = table.all("tr").to_a
+    checking_table, savings_table = page.all("table").to_a
+
+    within checking_table do
+      checking_trs = checking_table.all("tr").to_a
+
+      month_tr = checking_trs[0]
+      starting_tr = checking_trs[1]
+      income_tr = checking_trs[2]
+      expenses_tr = checking_trs[3]
+      ending_tr = checking_trs[4]
+      net_tr = checking_trs[5]
+
+      expect(month_tr.all("th").map(&:text)).to eq %w[
+        Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
+      ]
+
+      expect(starting_tr.all("td").map(&:text)).to eq %w[
+        Starting - - - - - - - - - - - -
+      ]
+
+      expect(income_tr.all("td").map(&:text)).to eq %w[
+        Income - - - - - - - - - - - -
+      ]
+
+      expect(expenses_tr.all("td").map(&:text)).to eq %w[
+        Expenses - - - - - - - - - - - -
+      ]
+
+      expect(ending_tr.all("td").map(&:text)).to eq %w[
+        Ending - - - - - - - - - - - -
+      ]
+
+      expect(net_tr.all("td").map(&:text)).to eq %w[
+        Net - - - - - - - - - - - -
+      ]
+    end
 
-      expect(month_row.all("th").map(&:text)).to eq %w[
+    within savings_table do
+      month_tr, starting_tr, ending_tr, net_tr = savings_table.all("tr").to_a
+
+      expect(month_tr.all("th").map(&:text)).to eq %w[
         Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
       ]
 
-      expect(starting_row.all("td").map(&:text)).to eq %w[
+      expect(starting_tr.all("td").map(&:text)).to eq %w[
         Starting - - - - - - - - - - - -
       ]
 
-      expect(ending_row.all("td").map(&:text)).to eq %w[
+      expect(ending_tr.all("td").map(&:text)).to eq %w[
         Ending - - - - - - - - - - - -
       ]
 
-      expect(net_row.all("td").map(&:text)).to eq %w[
+      expect(net_tr.all("td").map(&:text)).to eq %w[
         Net - - - - - - - - - - - -
       ]
     end
@@ -58,11 +95,23 @@
     visit "/financial_reports/#{last_year}"
 
     checking_table = page.all("table").to_a.first
-    _month_tr, starting_tr, ending_tr, net_tr = checking_table.all("tr").to_a
+    checking_trs = checking_table.all("tr").to_a
+
+    starting_tr = checking_trs[1]
+    income_tr = checking_trs[2]
+    expenses_tr = checking_trs[3]
+    ending_tr = checking_trs[4]
+    net_tr = checking_trs[5]
 
     may_starting_td = starting_tr.all("td").to_a[5]
     expect(may_starting_td.text).to eq "$1,034.89"
 
+    may_income_td = income_tr.all("td").to_a[5]
+    expect(may_income_td.text).to eq "-"
+
+    may_expenses_td = expenses_tr.all("td").to_a[5]
+    expect(may_expenses_td.text).to eq "-"
+
     may_ending_td = ending_tr.all("td").to_a[5]
     expect(may_ending_td.text).to eq "$99.00"
 
@@ -94,7 +143,11 @@
     checking_table, savings_table = page.all("table").to_a
 
     within checking_table do
-      _month_tr, starting_tr, ending_tr, net_tr = checking_table.all("tr").to_a
+      checking_trs = checking_table.all("tr").to_a
+
+      starting_tr = checking_trs[1]
+      ending_tr = checking_trs[4]
+      net_tr = checking_trs[5]
 
       _starting_label, *starting_tds = starting_tr.all("td").to_a
       expect(starting_tds.count).to eq 12
@@ -125,4 +178,90 @@
       expect(net_tds.map(&:text).uniq).to eq ["$935.89"]
     end
   end
+
+  scenario "with two statements on two accounts for the same period" do
+    FactoryBot.create(
+      :financial_statement,
+      financial_account: FinancialAccount.usb_checking,
+      period_start_on: Date.parse("#{last_year.year}-05-01"),
+      starting_amount_cents: 100_00,
+      ending_amount_cents: 50_00
+    )
+
+    FactoryBot.create(
+      :financial_statement,
+      financial_account: FinancialAccount.wf_checking,
+      period_start_on: Date.parse("#{last_year.year}-05-01"),
+      starting_amount_cents: 70_00,
+      ending_amount_cents: 20_00
+    )
+
+    visit "/financial_reports/#{last_year}"
+
+    checking_table = page.all("table").to_a.first
+    checking_trs = checking_table.all("tr").to_a
+
+    starting_tr = checking_trs[1]
+    ending_tr = checking_trs[4]
+    net_tr = checking_trs[5]
+
+    may_starting_td = starting_tr.all("td").to_a[5]
+    expect(may_starting_td.text).to eq "$170.00"
+
+    may_ending_td = ending_tr.all("td").to_a[5]
+    expect(may_ending_td.text).to eq "$70.00"
+
+    may_net_td = net_tr.all("td").to_a[5]
+    expect(may_net_td.text).to eq "($100.00)"
+  end
+
+  scenario "with one statement in the middle of that year" do
+    FactoryBot.create(
+      :financial_statement,
+      financial_account: FinancialAccount.wf_checking,
+      period_start_on: Date.parse("#{last_year.year}-05-01"),
+      starting_amount_cents: 1_034_89,
+      ending_amount_cents: 99_00
+    )
+
+    FactoryBot.create(
+      :financial_transaction,
+      financial_account: FinancialAccount.wf_checking,
+      posted_on: Date.parse("#{last_year.year}-05-01"),
+      amount_cents: 900_00
+    )
+
+    FactoryBot.create(
+      :financial_transaction,
+      financial_account: FinancialAccount.wf_checking,
+      posted_on: Date.parse("#{last_year.year}-05-01"),
+      amount_cents: -1_835_89
+    )
+
+    visit "/financial_reports/#{last_year}"
+
+    checking_table = page.all("table").to_a.first
+    checking_trs = checking_table.all("tr").to_a
+
+    starting_tr = checking_trs[1]
+    income_tr = checking_trs[2]
+    expenses_tr = checking_trs[3]
+    ending_tr = checking_trs[4]
+    net_tr = checking_trs[5]
+
+    may_starting_td = starting_tr.all("td").to_a[5]
+    expect(may_starting_td.text).to eq "$1,034.89"
+
+    may_income_td = income_tr.all("td").to_a[5]
+    expect(may_income_td.text).to eq "$900.00"
+
+    may_expenses_td = expenses_tr.all("td").to_a[5]
+    expect(may_expenses_td.text).to eq "($1,835.89)"
+
+    may_ending_td = ending_tr.all("td").to_a[5]
+    expect(may_ending_td.text).to eq "$99.00"
+
+    may_net_td = net_tr.all("td").to_a[5]
+    expect(may_net_td.text).to eq "($935.89)"
+  end
 end