add controllers, servoices

app/Services/Expenses/ExpenseContextService.php

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+<?php
+
+namespace App\Services\Expenses;
+
+use App\Models\Configuration;
+
+class ExpenseContextService
+{
+    public function getSchoolYear(): string
+    {
+        return (string) (Configuration::getConfig('school_year') ?? '');
+    }
+
+    public function getSemester(): string
+    {
+        return (string) (Configuration::getConfig('semester') ?? '');
+    }
+}

app/Services/Expenses/ExpenseQueryService.php

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+<?php
+
+namespace App\Services\Expenses;
+
+use App\Models\Expense;
+use Illuminate\Support\Facades\DB;
+
+class ExpenseQueryService
+{
+    public function listAll(): array
+    {
+        return $this->baseQuery()
+            ->orderByDesc('expenses.created_at')
+            ->get()
+            ->map(fn ($row) => (array) $row)
+            ->all();
+    }
+
+    public function findById(int $id): ?array
+    {
+        $row = $this->baseQuery()
+            ->where('expenses.id', $id)
+            ->first();
+
+        return $row ? (array) $row : null;
+    }
+
+    private function baseQuery()
+    {
+        return Expense::query()
+            ->selectRaw('
+                expenses.*,
+                u.firstname AS purchaser_firstname,
+                u.lastname AS purchaser_lastname,
+                approver.firstname AS approver_firstname,
+                approver.lastname AS approver_lastname
+            ')
+            ->leftJoin('users as u', 'u.id', '=', 'expenses.purchased_by')
+            ->leftJoin('users as approver', 'approver.id', '=', 'expenses.approved_by');
+    }
+}

app/Services/Expenses/ExpenseReceiptService.php

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+<?php
+
+namespace App\Services\Expenses;
+
+use Illuminate\Http\UploadedFile;
+
+class ExpenseReceiptService
+{
+    public function storeReceipt(UploadedFile $file): string
+    {
+        $stored = $file->store('receipts');
+        return basename($stored);
+    }
+
+    public function receiptUrl(?string $filename): ?string
+    {
+        if (!$filename) {
+            return null;
+        }
+        return url('receipts/' . $filename);
+    }
+}

app/Services/Expenses/ExpenseRetailorService.php

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+<?php
+
+namespace App\Services\Expenses;
+
+class ExpenseRetailorService
+{
+    public function listRetailors(): array
+    {
+        return [
+            'Amazon',
+            'Walmart',
+            'Costco',
+            "BJ's",
+            'Market Basket',
+            'Aldi',
+            'Hannaford',
+            "Sam's Club",
+            'HomeGoods',
+            'Hostinger',
+            'Wicked Cheesy',
+            'Shatila',
+            'Brothers Pizzeria',
+            'Paradise Biryani Pointe',
+            'Emad Leiman',
+            'Nova Trampoline Park',
+            "Lubin's Awards",
+            'Dollar Tree',
+            'Stop & Shop',
+            "Dunkin' Donuts",
+            "Giovanni's Pizza",
+            'Trader Joes',
+        ];
+    }
+}

app/Services/Expenses/ExpenseStaffService.php

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+<?php
+
+namespace App\Services\Expenses;
+
+use Illuminate\Support\Facades\DB;
+
+class ExpenseStaffService
+{
+    public function listStaffUsers(): array
+    {
+        $rows = DB::table('users')
+            ->select('users.id', 'users.firstname', 'users.lastname', 'roles.name AS role_name')
+            ->leftJoin('user_roles', 'user_roles.user_id', '=', 'users.id')
+            ->leftJoin('roles', 'roles.id', '=', 'user_roles.role_id')
+            ->whereNotNull('roles.name')
+            ->get()
+            ->map(fn ($row) => (array) $row)
+            ->all();
+
+        $excludedRoles = array_map('strtolower', ['parent', 'student', 'guest']);
+        $staff = [];
+
+        foreach ($rows as $row) {
+            $roleName = strtolower((string) ($row['role_name'] ?? ''));
+            $id = (int) ($row['id'] ?? 0);
+            if ($id <= 0 || in_array($roleName, $excludedRoles, true)) {
+                continue;
+            }
+            if (!isset($staff[$id])) {
+                $staff[$id] = [
+                    'id' => $id,
+                    'firstname' => $row['firstname'] ?? '',
+                    'lastname' => $row['lastname'] ?? '',
+                ];
+            }
+        }
+
+        uasort($staff, static function ($a, $b) {
+            $nameA = trim(($a['firstname'] ?? '') . ' ' . ($a['lastname'] ?? ''));
+            $nameB = trim(($b['firstname'] ?? '') . ' ' . ($b['lastname'] ?? ''));
+            return strcasecmp($nameA, $nameB);
+        });
+
+        return array_values($staff);
+    }
+}

app/Services/Expenses/ExpenseStatusService.php

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+<?php
+
+namespace App\Services\Expenses;
+
+use App\Models\Expense;
+
+class ExpenseStatusService
+{
+    public function updateStatus(Expense $expense, string $status, string $reason, int $userId): Expense
+    {
+        $expense->status = $status;
+        $expense->status_reason = $reason;
+        $expense->approved_by = $userId;
+        $expense->updated_by = $userId;
+        $expense->save();
+
+        return $expense;
+    }
+}

app/Services/Expenses/ExpenseWriteService.php

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+<?php
+
+namespace App\Services\Expenses;
+
+use App\Models\Expense;
+
+class ExpenseWriteService
+{
+    public function __construct(private ExpenseContextService $context) {}
+
+    public function store(array $payload): Expense
+    {
+        $schoolYear = $payload['school_year'] ?? $this->context->getSchoolYear();
+        $semester = $payload['semester'] ?? $this->context->getSemester();
+
+        $data = [
+            'category' => $payload['category'],
+            'amount' => $payload['amount'],
+            'receipt_path' => $payload['receipt_path'] ?? null,
+            'description' => $payload['description'] ?? null,
+            'retailor' => $payload['retailor'] ?? null,
+            'date_of_purchase' => $payload['date_of_purchase'],
+            'purchased_by' => $payload['purchased_by'],
+            'added_by' => $payload['added_by'],
+            'status' => $payload['status'],
+            'status_reason' => $payload['status_reason'] ?? null,
+            'approved_by' => $payload['approved_by'] ?? null,
+            'school_year' => $schoolYear,
+            'semester' => $semester,
+        ];
+
+        return Expense::query()->create($data);
+    }
+
+    public function update(Expense $expense, array $payload): Expense
+    {
+        $expense->fill($payload);
+        $expense->save();
+        return $expense;
+    }
+}