Create sub header row in DGV

Question

how to create sub header row in datagrid view ?

my header row and sub header row given below.



 

Date	Description	Stock Receipt			Stock Issue			Closing Balance
		Gross Wt.	St. Wt.	Net Wt.	GrossWt.	St. Wt.	Net Wt.	Gross Wt.	St. Wt.	Net Wt.