add controllers, servoices

app/Services/Expenses/ExpenseQueryService.php

@@ -0,0 +1,41 @@
+<?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');
+    }
+}