row headers and column headers in pivot table

[lezawang]

Hi
I downloaded this file (please see below) from the internet. The author is asking this question.

"Make a pivot table showing each segments revenue and expenses. Make sure to use both row headers and column headers. Have "Sum of Member Months" be the left most column."

I understood the question and how to insert the pivot table (the solution is attached in the same sheet by the author) but what I did not understand what does "use both row headers and column headers"? any idea please.

Thank you.

https://drive.google.com/file/d/1M2NDbN6mwl6dKqAseRsuP3fuX5mwYHRh/view?usp=sharing