In Visual Chart Organizers, add a formatting option within “Format Total section” to allow the subtotals to be shown at the top (or before the expense items rolling up to it) vs the only format option default of the bottom (after expense items).

Of course, for the full income statement total expenses, would want to show totals at the bottom, but would be nice to be able to select top vs bottom option for expense subtotals within the income statement.