add controllers, servoices

app/Services/Finance/FinancialDonationRecipientService.php

@@ -0,0 +1,16 @@
+<?php
+
+namespace App\Services\Finance;
+
+class FinancialDonationRecipientService
+{
+    public const SPECIAL_RECIPIENTS = [
+        990001 => 'Masjid',
+        990002 => 'Donation',
+    ];
+
+    public function recipientIds(): array
+    {
+        return array_map('intval', array_keys(self::SPECIAL_RECIPIENTS));
+    }
+}