Automatically creating subtotals based on non sorted categories

Hi,

I have a travel expenses spreadsheet, I need to be able to do the following:
1. Enter and display information row by row (like in the spreadsheet attached)
2. Be able to easily aggregate the information by expense category, meaning: total Hotel, total meals, total X for expense categories that are not 0.

Do you have any idea how to make 2 happen automatically when having 1?

Thank you!