To create a report like table 2, You can follow the below mentioned steps.
Insert a cross tab
You can then Assign the Values
In Rows you need to add the below mentioned Objects
a. CLINICIAN_ID
b. SPECIALITY
c. PATIENT_AMOUNT
d. INSURANCE_AMOUNT
e. NET_AMOUNT
In Coulmns you need to add INTERNAL_TYPE Object
In Body you need to add the NET_AMOUNT Object
You would be abe to build a report as mentioned in Table 2 by following the above steps