Hide/show detail of cell categories in Excel 2010

Please reference the attached spreadsheet.  What I want to do is only show the summary of each Account# and Account Name with a total of each.  If the user wants to see the detail, they should be able to click on a drop-down for each account#/name to see each line item.  For example, when only showing summary, only rows 1, 2, and 7 will be displayed.  Cells c2 and c7 should display "total" and cell d2 will and the sum of d3:d5 and d7 the sum of d8:d10.  I appreciate any guidance to get this work in some form of what I have explained.
sample.xlsx
shannon_adamsAsked:
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ProfessorJimJamMicrosoft Excel ExpertCommented:
here it is attached.

you can achieve this by using the subtotal function that is found in the Data tab.
sample.xlsx
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shannon_adamsAuthor Commented:
Perfect!
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