I am working on an accounting project and on my income statement my gross income is negative. What can I change to make that number positive?

If cost of goods sold is greater than net sales, then that will always give you a negative amount for gross profit, and you can't change that.

Business' do not always make a net income, sometimes they have a net loss.

I agree to CaptainForest. You cant, make it a positive number. A dr. on income can only mean a loss. In doing business you don't always make a profit.