DEMO, Sql Server - rextester

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--Sql Server 2014 Express Edition
--Batches are separated by 'go'

create table t1(
  date date,
  Invoice_ID integer, 
  Name varchar(20),
  Description varchar(20),
  Sale_Type varchar(20), 
  Amount integer
  
);

insert into t1 values('01/02/91',1,'John ','Panado  ','Cash       ',50 );   
insert into t1 values('02/02/91',3,'John','Oralox  ','Cash       ',60 );   
insert into t1 values('03/02/91',5,'John','Zadin   ','Card       ',99 );   
insert into t1 values('05/02/91',6,'John ','Illiadin','Medical Aid',85 );   
insert into t1 values('08/02/91',8,'John ','Betamine','Cash       ',129);

SELECT CASE
           WHEN row_number() over(partition BY name
                                  ORDER BY name ASC) =1 THEN name
           ELSE NULL
       END, date, invoice_id,
                  description,
                  sale_type,
                  Amount
FROM
  (SELECT CASE
              WHEN (GROUPING(t1.name) = 1) THEN 'Sub-Total'
              ELSE ISNULL(t1.name, 'UNKNOWN')
          END AS Name,
          t1.date,
          t1.invoice_id,
          t1.description,
          t1.sale_type,
          sum(t1.Amount) AS Amount
   FROM t1
   GROUP BY rollup((t1.date,t1.invoice_id,t1.name,t1.description,t1.sale_type)) ) t;

View schema
Execution time: 0,02 sec, rows selected: 6, rows affected: 5, absolute service time: 0,2 sec