Once your income statement has been designed, you can use this option to check the format, spelling, etc. You could use the income statement option to test the format, but items only appear on the income statement if they have a balance. Most often when you design your income statement, many accounts will not yet have a balance and thus will not appear on the income statement.
This test print program will temporarily assign each account a $1.00 balance. This forces every account to appear on the report. It also allows you to easily check totals. It also allows you to easily see where you have failed to reverse signs, etc. Please note that all credit balance accounts appear as credits on this test program, but this will not be true on the real income statement.
It doesn't matter how you answer these questions. It will substitute the $1.00 amount no matter what.