Show row base on Login

Hi, i have a sample cashflow excel. We have different people keying in Payment and Receipt. The balance is Confidential. I want to have a "log in" where Payment people can only view Row 1 (the date) and Row where there is a "P" in Column A. Another "Log in" for Receipt people where they can view only Row with a "R" in Column A. Also, a Log In where it can view everything. Of coz, Payment and Receipt people shd not be able to Unhide row.

Anyone can help?