My question is divided in three parts. I want to show every the label for every single month for the next 5 years if possible even if there is no data show for that month. I need help setting up the data so that the pivot table can be created:

Part 1 - INCOME: I have a meat cattle farm. Every 12 Months the cows gives birth to a calf. The calf is sold at the age of 8 month for $350.
Part 2 - COSTS: Every time the calf is sold it costs me $20.
Part 3- SUB-TOTAL: Need a sub-total section prior to getting the the total at the end of the pivot table since I have other sections I have to add to this table.

Pivot Table:

..........................|-----Year 2009-----------------------------|Year 2010
..........................|--Jan--Feb--Mar--Apr--Jun--Jul--Aug--etc--|--Jan--
Income:
--------Cow #1.....|--$350--------------------------------------
--------Cow #2.....|-------$350--------------------------------
--------Cow #3.....|------------$350---------------------------
--------Cow # etc
Costs:
--------Cow #1.....|--$20--------------------------------------
--------Cow #2.....|-------$20--------------------------------
--------Cow #3.....|------------$20---------------------------
--------Cow # etc
Sub-Total Cow.......|--$330--$330-$330
Total....................|--$330--$330-$330