Question about reporting poker income on Schedule C — “gross before losses” or net profit?

Hey guys, quick question for those of you who file as professional cash game players in the U.S.

My CPA just asked me for my gross/total gambling winnings before expenses, plus my total losses, instead of just the net profit I tracked.

I play live cash games, so my records show session-by-session results — e.g., win $400, lose $300, etc.

He says Schedule C technically wants the “gross receipts” (total wins) and the “losses” as business expenses.

I’ve always thought cash-game pros just report their net annual profit as self-employment income.

So my questions:
1️⃣ Do you all list gross wins and total losses separately on Schedule C?
2️⃣ Or do you just report the net profit and keep your logs for backup?
3️⃣ Would there be any difference in tax owed between the two methods?

Appreciate any input!