wip balance sheet

app/Filament/Company/Clusters/Settings/Resources/CurrencyResource.php

                                     $action->cancel();
                                 }
                             }
+                        })
+                        ->hidden(function (Table $table) {
+                            return $table->getAllSelectableRecordsCount() === 0;
                         }),
                 ]),
             ])

app/Filament/Company/Pages/Accounting/AccountChart.php

     protected static string $view = 'filament.company.pages.accounting.chart';
 
     #[Url]
-    public ?string $activeTab = null;
-
-    public function mount(): void
-    {
-        $this->activeTab = $this->activeTab ?? AccountCategory::Asset->value;
-    }
+    public ?string $activeTab = AccountCategory::Asset->value;
 
     protected function configureAction(Action $action): void
     {

app/Filament/Company/Pages/Accounting/Transactions.php

     protected function getFormDefaultsForType(TransactionType $type): array
     {
         $commonDefaults = [
-            'posted_at' => now()->format('Y-m-d'),
+            'posted_at' => today(),
         ];
 
         return match ($type) {

app/Filament/Company/Pages/Reports/BalanceSheet.php

 use App\Transformers\BalanceSheetReportTransformer;
 use Filament\Forms\Form;
 use Filament\Support\Enums\Alignment;
+use Livewire\Attributes\Url;
 use Symfony\Component\HttpFoundation\StreamedResponse;
 
 class BalanceSheet extends BaseReportPage
 
     protected ExportService $exportService;
 
+    #[Url]
+    public ?string $activeTab = 'summary';
+
     public function boot(ReportService $reportService, ExportService $exportService): void
     {
         $this->reportService = $reportService;

app/Filament/Company/Resources/Banking/AccountResource.php

                 Tables\Actions\BulkActionGroup::make([
                     Tables\Actions\DeleteBulkAction::make()
                         ->requiresConfirmation()
-                        ->modalDescription('Are you sure you want to delete the selected accounts? All transactions associated with the accounts will be deleted as well.'),
+                        ->modalDescription('Are you sure you want to delete the selected accounts? All transactions associated with the accounts will be deleted as well.')
+                        ->hidden(function (Table $table) {
+                            return $table->getAllSelectableRecordsCount() === 0;
+                        }),
                 ]),
             ])
             ->checkIfRecordIsSelectableUsing(static function (BankAccount $record) {

app/Filament/Company/Resources/Banking/AccountResource/Pages/EditAccount.php

 namespace App\Filament\Company\Resources\Banking\AccountResource\Pages;
 
 use App\Filament\Company\Resources\Banking\AccountResource;
+use Filament\Actions;
 use Filament\Resources\Pages\EditRecord;
 
 class EditAccount extends EditRecord
     protected function getHeaderActions(): array
     {
         return [
-            //
+            Actions\DeleteAction::make(),
         ];
     }
 

app/Listeners/UpdateAccountBalances.php

                         'type' => $transactionType,
                         'amount' => $formattedSimpleDifference,
                         'payment_channel' => 'other',
-                        'posted_at' => now(),
+                        'posted_at' => today(),
                         'description' => $description,
                         'pending' => false,
                         'reviewed' => false,

app/Models/Accounting/Transaction.php

         'amount' => TransactionAmountCast::class,
         'pending' => 'boolean',
         'reviewed' => 'boolean',
-        'posted_at' => 'datetime',
+        'posted_at' => 'date',
     ];
 
     public function account(): BelongsTo

app/Services/AccountService.php

     {
         $earliestDate = Transaction::min('posted_at');
 
-        return $earliestDate ?? now()->toDateTimeString();
+        return $earliestDate ?? today()->toDateTimeString();
     }
 }

app/Services/ReportService.php

 use App\DTO\AccountTypeDTO;
 use App\DTO\ReportDTO;
 use App\Enums\Accounting\AccountCategory;
+use App\Enums\Accounting\AccountType;
 use App\Models\Accounting\Account;
 use App\Support\Column;
 use App\Utilities\Currency\CurrencyAccessor;
         $asOfDateCarbon = Carbon::parse($asOfDate);
         $startDateCarbon = Carbon::parse($this->accountService->getEarliestTransactionDate());
 
-        $orderedCategories = AccountCategory::getOrderedCategories();
-
-        // Filter out non-real categories like Revenue and Expense
-        $orderedCategories = array_filter($orderedCategories, fn (AccountCategory $category) => $category->isReal());
+        $orderedCategories = array_filter(AccountCategory::getOrderedCategories(), fn (AccountCategory $category) => $category->isReal());
 
-        // Fetch account balances
         $accounts = $this->accountService->getAccountBalances($startDateCarbon->toDateTimeString(), $asOfDateCarbon->toDateTimeString())
+            ->whereIn('category', $orderedCategories)
+            ->orderByRaw('LENGTH(code), code')
             ->get();
 
         $accountCategories = [];
         foreach ($orderedCategories as $category) {
             $categorySummaryBalances = ['ending_balance' => 0];
 
-            // Group the accounts by their type within the current category
             $categoryAccountsByType = [];
+            $categoryAccounts = [];
             $subCategoryTotals = [];
 
+            foreach (AccountType::cases() as $accountType) {
+                if ($accountType->getCategory() === $category && $accountType !== AccountType::Equity) {
+                    $categoryAccountsByType[$accountType->getPluralLabel()] = [];
+                    $subCategoryTotals[$accountType->getPluralLabel()] = 0;
+                }
+            }
+
             /** @var Account $account */
             foreach ($accounts as $account) {
-                // Ensure that the account type's category matches the current loop category
                 if ($account->type->getCategory() === $category) {
                     $accountBalances = $this->calculateAccountBalances($account, $category);
                     $endingBalance = $accountBalances['ending_balance'] ?? $accountBalances['net_movement'];
 
                     $formattedAccountBalances = $this->formatBalances($accountBalances);
 
-                    // Create a DTO for each account
                     $accountDTO = new AccountDTO(
                         $account->name,
                         $account->code,
                         endDate: $asOfDateCarbon->toDateString(),
                     );
 
-                    // Group by account type label and accumulate subcategory totals
-                    $accountType = $account->type->getPluralLabel();
-                    $categoryAccountsByType[$accountType][] = $accountDTO;
-
-                    // Track totals for the subcategory (not formatted)
-                    $subCategoryTotals[$accountType] = ($subCategoryTotals[$accountType] ?? 0) + $endingBalance;
+                    if ($category === AccountCategory::Equity && $account->type === AccountType::Equity) {
+                        $categoryAccounts[] = $accountDTO;
+                    } else {
+                        $accountType = $account->type->getPluralLabel();
+                        $categoryAccountsByType[$accountType][] = $accountDTO;
+                        $subCategoryTotals[$accountType] += $endingBalance;
+                    }
                 }
             }
 
-            // If the category is Equity, include Retained Earnings
             if ($category === AccountCategory::Equity) {
                 $retainedEarningsAmount = $this->calculateRetainedEarnings($startDateCarbon->toDateTimeString(), $asOfDateCarbon->toDateTimeString())->getAmount();
 
                 $categorySummaryBalances['ending_balance'] += $retainedEarningsAmount;
 
-                $accountDTO = new AccountDTO(
+                $retainedEarningsDTO = new AccountDTO(
                     'Retained Earnings',
                     'RE',
                     null,
                     endDate: $asOfDateCarbon->toDateString(),
                 );
 
-                // Add Retained Earnings to the Equity type
-                $categoryAccountsByType['Equity'][] = $accountDTO;
-
-                // Add to subcategory total as well
-                $subCategoryTotals['Equity'] = ($subCategoryTotals['Equity'] ?? 0) + $retainedEarningsAmount;
+                $categoryAccounts[] = $retainedEarningsDTO;
             }
 
-            // Create SubCategory DTOs for each account type within the category
             $subCategories = [];
             foreach ($categoryAccountsByType as $accountType => $accountsInType) {
                 $subCategorySummary = $this->formatBalances([
                 );
             }
 
-            // Add category totals to the overall totals
-            if ($category === AccountCategory::Asset) {
-                $reportTotalBalances['assets'] += $categorySummaryBalances['ending_balance'];
-            } elseif ($category === AccountCategory::Liability) {
-                $reportTotalBalances['liabilities'] += $categorySummaryBalances['ending_balance'];
-            } elseif ($category === AccountCategory::Equity) {
-                $reportTotalBalances['equity'] += $categorySummaryBalances['ending_balance'];
-            }
+            $reportTotalBalances[match ($category) {
+                AccountCategory::Asset => 'assets',
+                AccountCategory::Liability => 'liabilities',
+                AccountCategory::Equity => 'equity',
+            }] += $categorySummaryBalances['ending_balance'];
 
-            // Store the subcategories and the summary in the accountCategories array
             $accountCategories[$category->getPluralLabel()] = new AccountCategoryDTO(
+                accounts: $categoryAccounts,
                 types: $subCategories,
                 summary: $this->formatBalances($categorySummaryBalances),
             );
         }
 
-        // Calculate Net Assets (Assets - Liabilities)
         $netAssets = $reportTotalBalances['assets'] - $reportTotalBalances['liabilities'];
 
-        // Format the overall totals for the report
         $formattedReportTotalBalances = $this->formatBalances(['ending_balance' => $netAssets]);
 
-        // Return the constructed ReportDTO
         return new ReportDTO($accountCategories, $formattedReportTotalBalances, $columns);
     }
 }

app/Transformers/BalanceSheetReportTransformer.php

 use App\DTO\ReportCategoryDTO;
 use App\DTO\ReportTypeDTO;
 use App\Support\Column;
+use App\Utilities\Currency\CurrencyAccessor;
 
 class BalanceSheetReportTransformer extends BaseReportTransformer
 {
         $categories = [];
 
         foreach ($this->report->categories as $accountCategoryName => $accountCategory) {
+            // Header for the main category
             $header = [];
-
             foreach ($this->getColumns() as $index => $column) {
                 if ($column->getName() === 'account_name') {
                     $header[$index] = $accountCategoryName;
                 };
             }
 
+            // Accounts directly under the main category
+            $data = array_map(function (AccountDTO $account) {
+                $row = [];
+                foreach ($this->getColumns() as $column) {
+                    $row[] = match ($column->getName()) {
+                        'account_code' => $account->accountCode,
+                        'account_name' => [
+                            'name' => $account->accountName,
+                            'id' => $account->accountId ?? null,
+                            'start_date' => $account->startDate,
+                            'end_date' => $account->endDate,
+                        ],
+                        'ending_balance' => $account->balance->endingBalance ?? '',
+                        default => '',
+                    };
+                }
+
+                return $row;
+            }, $accountCategory->accounts ?? []);
+
             // Subcategories (types) under the main category
             $types = [];
             foreach ($accountCategory->types as $typeName => $type) {
                 }
 
                 // Account data for the subcategory
-                $data = array_map(function (AccountDTO $account) {
+                $typeData = array_map(function (AccountDTO $account) {
                     $row = [];
                     foreach ($this->getColumns() as $column) {
                         $row[] = match ($column->getName()) {
                 // Add subcategory (type) to the list
                 $types[$typeName] = new ReportTypeDTO(
                     header: $typeHeader,
-                    data: $data,
+                    data: $typeData,
                     summary: $typeSummary,
                 );
             }
 
-            // Add the category to the final array with its subcategories (types)
+            // Add the category to the final array with its direct accounts and subcategories (types)
             $categories[$accountCategoryName] = new ReportCategoryDTO(
                 header: $header,
+                data: $data, // Direct accounts under the category
+                summary: $categorySummary,
+                types: $types, // Subcategories (types) under the category
+            );
+        }
+
+        return $categories;
+    }
+
+    public function getSummaryCategories(): array
+    {
+        $summaryCategories = [];
+
+        $columns = [
+            'account_name',
+            'ending_balance',
+        ];
+
+        foreach ($this->report->categories as $accountCategoryName => $accountCategory) {
+            $categoryHeader = [];
+
+            foreach ($columns as $index => $column) {
+                $categoryHeader[$index] = $column === 'account_name' ? $accountCategoryName : '';
+            }
+
+            $categorySummary = [];
+            foreach ($columns as $column) {
+                $categorySummary[] = match ($column) {
+                    'account_name' => 'Total ' . $accountCategoryName,
+                    'ending_balance' => $accountCategory->summary->endingBalance ?? '',
+                    default => '',
+                };
+            }
+
+            $types = [];
+            $totalTypeSummaries = 0;
+
+            // Iterate through each account type and calculate type summaries
+            foreach ($accountCategory->types as $typeName => $type) {
+                $typeSummary = [];
+                $typeEndingBalance = 0;
+
+                foreach ($columns as $column) {
+                    $typeSummary[] = match ($column) {
+                        'account_name' => 'Total ' . $typeName,
+                        'ending_balance' => $type->summary->endingBalance ?? '',
+                        default => '',
+                    };
+
+                    if ($column === 'ending_balance') {
+                        $typeEndingBalance = $type->summary->endingBalance ?? 0;
+                    }
+                }
+
+                $typeEndingBalance = money($typeEndingBalance, CurrencyAccessor::getDefaultCurrency())->getAmount();
+
+                $totalTypeSummaries += $typeEndingBalance;
+
+                $types[$typeName] = new ReportTypeDTO(
+                    header: [],
+                    data: [],
+                    summary: $typeSummary,
+                );
+            }
+
+            // Only for the "Equity" category, calculate and add "Total Other Equity"
+            if ($accountCategoryName === 'Equity') {
+                $totalEquitySummary = $accountCategory->summary->endingBalance ?? 0;
+                $totalEquitySummary = money($totalEquitySummary, CurrencyAccessor::getDefaultCurrency())->getAmount();
+                $totalOtherEquity = $totalEquitySummary - $totalTypeSummaries;
+                $totalOtherEquity = money($totalOtherEquity, CurrencyAccessor::getDefaultCurrency(), true)->format();
+
+                // Add "Total Other Equity" as a new "type"
+                $otherEquitySummary = [];
+                foreach ($columns as $column) {
+                    $otherEquitySummary[] = match ($column) {
+                        'account_name' => 'Total Other Equity',
+                        'ending_balance' => $totalOtherEquity,
+                        default => '',
+                    };
+                }
+
+                $types['Total Other Equity'] = new ReportTypeDTO(
+                    header: [],
+                    data: [],
+                    summary: $otherEquitySummary,
+                );
+            }
+
+            // Add the category with its types and summary to the final array
+            $summaryCategories[$accountCategoryName] = new ReportCategoryDTO(
+                header: $categoryHeader,
                 data: [],
                 summary: $categorySummary,
                 types: $types,
             );
         }
 
-        return $categories;
+        return $summaryCategories;
     }
 
     public function getOverallTotals(): array

composer.lock

         },
         {
             "name": "phpstan/phpdoc-parser",
-            "version": "1.32.0",
+            "version": "1.33.0",
             "source": {
                 "type": "git",
                 "url": "https://github.com/phpstan/phpdoc-parser.git",
-                "reference": "6ca22b154efdd9e3c68c56f5d94670920a1c19a4"
+                "reference": "82a311fd3690fb2bf7b64d5c98f912b3dd746140"
             },
             "dist": {
                 "type": "zip",
-                "url": "https://api.github.com/repos/phpstan/phpdoc-parser/zipball/6ca22b154efdd9e3c68c56f5d94670920a1c19a4",
-                "reference": "6ca22b154efdd9e3c68c56f5d94670920a1c19a4",
+                "url": "https://api.github.com/repos/phpstan/phpdoc-parser/zipball/82a311fd3690fb2bf7b64d5c98f912b3dd746140",
+                "reference": "82a311fd3690fb2bf7b64d5c98f912b3dd746140",
                 "shasum": ""
             },
             "require": {
             "description": "PHPDoc parser with support for nullable, intersection and generic types",
             "support": {
                 "issues": "https://github.com/phpstan/phpdoc-parser/issues",
-                "source": "https://github.com/phpstan/phpdoc-parser/tree/1.32.0"
+                "source": "https://github.com/phpstan/phpdoc-parser/tree/1.33.0"
             },
-            "time": "2024-09-26T07:23:32+00:00"
+            "time": "2024-10-13T11:25:22+00:00"
         },
         {
             "name": "phpstan/phpstan",

config/chart-of-accounts.php

                 'description' => 'Accounts that accumulate depreciation of tangible assets and amortization of intangible assets, reflecting the reduction in value over time.',
                 'multi_currency' => false,
                 'base_code' => '1900',
+                'accounts' => [
+                    'Accumulated Depreciation' => [
+                        'description' => 'Used to account for the depreciation of fixed assets over time, offsetting assets like equipment or property.',
+                    ],
+                ],
             ],
             'Allowances for Receivables' => [
                 'description' => 'Accounts representing estimated uncollected receivables, used to adjust the value of gross receivables to a realistic collectible amount.',
                 'multi_currency' => false,
                 'base_code' => '1940',
+                'accounts' => [
+                    'Allowance for Doubtful Accounts' => [
+                        'description' => 'Used to account for potential bad debts that may not be collectable, offsetting receivables.',
+                    ],
+                ],
             ],
             'Valuation Adjustments' => [
                 'description' => 'Accounts used to record adjustments in asset values due to impairments, market changes, or other factors affecting their recoverable amount.',
                     'Owner\'s Investment' => [
                         'description' => 'The amount of money invested by the owner(s) or shareholders to start or expand the business.',
                     ],
-                    'Owner\'s Drawings' => [
-                        'description' => 'The amount of money withdrawn by the owner(s) or shareholders from the business for personal use.',
-                    ],
-                ],
-            ],
-            'Retained Earnings: Profit' => [
-                'description' => 'Cumulative profits retained in the business and not distributed as dividends. Indicates the company\'s financial health and profit-generating ability.',
-                'multi_currency' => false,
-                'base_code' => '3100',
-                'accounts' => [
-                    'Owner\'s Equity' => [
-                        'description' => 'Owner\'s equity is what remains after you subtract business liabilities from business assets. In other words, it\'s what\'s left over for you if you sell all your assets and pay all your debts.',
-                    ],
                 ],
             ],
         ],
                 'description' => 'Equity that is deducted from gross equity to arrive at net equity. This includes treasury stock, which is stock that has been repurchased by the company.',
                 'multi_currency' => false,
                 'base_code' => '3900',
+                'accounts' => [
+                    'Owner\'s Drawings' => [
+                        'description' => 'The amount of money withdrawn by the owner(s) or shareholders from the business for personal use, reducing equity.',
+                    ],
+                ],
             ],
         ],
         'operating_revenue' => [

database/factories/Accounting/TransactionFactory.php

 
             $account = Account::where('category', $this->faker->randomElement($associatedAccountTypes))
                 ->where('company_id', $company->id)
-                ->where('id', '<>', $accountIdForBankAccount)
+                ->whereKeyNot($accountIdForBankAccount)
                 ->inRandomOrder()
                 ->first();
 
-            // If no matching account is found, use a fallback
             if (! $account) {
                 $account = Account::where('company_id', $company->id)
-                    ->where('id', '<>', $accountIdForBankAccount)
+                    ->whereKeyNot($accountIdForBankAccount)
                     ->inRandomOrder()
-                    ->firstOrFail(); // Ensure there is at least some account
+                    ->firstOrFail();
             }
 
             return [

database/factories/Setting/CompanyDefaultFactory.php

     {
         return Currency::factory()->forCurrency($currencyCode)->createQuietly([
             'company_id' => $company->id,
+            'enabled' => true,
             'created_by' => $user->id,
             'updated_by' => $user->id,
         ]);
     {
         return Tax::factory()->salesTax()->createQuietly([
             'company_id' => $company->id,
+            'enabled' => true,
             'created_by' => $user->id,
             'updated_by' => $user->id,
         ]);
     {
         return Tax::factory()->purchaseTax()->createQuietly([
             'company_id' => $company->id,
+            'enabled' => true,
             'created_by' => $user->id,
             'updated_by' => $user->id,
         ]);
     {
         return Discount::factory()->salesDiscount()->createQuietly([
             'company_id' => $company->id,
+            'enabled' => true,
             'created_by' => $user->id,
             'updated_by' => $user->id,
         ]);
     {
         return Discount::factory()->purchaseDiscount()->createQuietly([
             'company_id' => $company->id,
+            'enabled' => true,
             'created_by' => $user->id,
             'updated_by' => $user->id,
         ]);

database/factories/Setting/CurrencyFactory.php

             'symbol_first' => $defaultCurrency->isSymbolFirst(),
             'decimal_mark' => $defaultCurrency->getDecimalMark(),
             'thousands_separator' => $defaultCurrency->getThousandsSeparator(),
-            'enabled' => true,
+            'enabled' => false,
         ];
     }
 
             'symbol_first' => $currency->isSymbolFirst(),
             'decimal_mark' => $currency->getDecimalMark(),
             'thousands_separator' => $currency->getThousandsSeparator(),
-            'enabled' => true,
+            'enabled' => false,
         ]);
     }
 }

database/migrations/2024_10_13_163049_update_posted_at_column_in_transactions_table.php

+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('transactions', function (Blueprint $table) {
+            $table->date('posted_at')->change();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('transactions', function (Blueprint $table) {
+            $table->dateTime('posted_at')->change();
+        });
+    }
+};

package-lock.json

             }
         },
         "node_modules/yaml": {
-            "version": "2.5.1",
-            "resolved": "https://registry.npmjs.org/yaml/-/yaml-2.5.1.tgz",
-            "integrity": "sha512-bLQOjaX/ADgQ20isPJRvF0iRUHIxVhYvr53Of7wGcWlO2jvtUlH5m87DsmulFVxRpNLOnI4tB6p/oh8D7kpn9Q==",
+            "version": "2.6.0",
+            "resolved": "https://registry.npmjs.org/yaml/-/yaml-2.6.0.tgz",
+            "integrity": "sha512-a6ae//JvKDEra2kdi1qzCyrJW/WZCgFi8ydDV+eXExl95t+5R+ijnqHJbz9tmMh8FUjx3iv2fCQ4dclAQlO2UQ==",
             "dev": true,
             "license": "ISC",
             "bin": {

resources/views/components/company/tables/reports/balance-sheet-summary.blade.php

+<table class="w-full table-auto divide-y divide-gray-200 dark:divide-white/5">
+    <thead class="divide-y divide-gray-200 dark:divide-white/5">
+    <tr class="bg-gray-50 dark:bg-white/5">
+        <th class="px-3 py-3.5 sm:first-of-type:ps-6 sm:last-of-type:pe-6 text-left">
+            <span class="text-sm font-semibold text-gray-950 dark:text-white">
+                Accounts
+            </span>
+        </th>
+        <th class="px-3 py-3.5 sm:first-of-type:ps-6 sm:last-of-type:pe-6 text-right">
+            <span class="text-sm font-semibold text-gray-950 dark:text-white">
+                Amount
+            </span>
+        </th>
+    </tr>
+    </thead>
+    @foreach($report->getSummaryCategories() as $accountCategory)
+        <tbody class="divide-y divide-gray-200 whitespace-nowrap dark:divide-white/5">
+        <tr class="bg-gray-50 dark:bg-white/5">
+            @foreach($accountCategory->header as $accountCategoryHeaderIndex => $accountCategoryHeaderCell)
+                <x-filament-tables::cell class="{{ $accountCategoryHeaderIndex === 0 ? 'text-left' : 'text-right' }}">
+                    <div class="px-3 py-2 text-sm font-semibold text-gray-950 dark:text-white">
+                        {{ $accountCategoryHeaderCell }}
+                    </div>
+                </x-filament-tables::cell>
+            @endforeach
+        </tr>
+        @foreach($accountCategory->types as $accountType)
+            <tr>
+                @foreach($accountType->summary as $accountTypeSummaryIndex => $accountTypeSummaryCell)
+                    <x-filament-tables::cell
+                        class="{{ $accountTypeSummaryIndex === 0 ? 'text-left' : 'text-right' }} ps-8">
+                        <div class="px-3 py-2 text-sm leading-6 font-normal text-gray-950 dark:text-white">
+                            {{ $accountTypeSummaryCell }}
+                        </div>
+                    </x-filament-tables::cell>
+                @endforeach
+            </tr>
+        @endforeach
+        <tr>
+            @foreach($accountCategory->summary as $accountCategorySummaryIndex => $accountCategorySummaryCell)
+                <x-filament-tables::cell class="{{ $accountCategorySummaryIndex === 0 ? 'text-left' : 'text-right' }}">
+                    <div class="px-3 py-2 text-sm leading-6 font-semibold text-gray-950 dark:text-white">
+                        {{ $accountCategorySummaryCell }}
+                    </div>
+                </x-filament-tables::cell>
+            @endforeach
+        </tr>
+        <tr>
+            <x-filament-tables::cell colspan="2">
+                <div class="px-3 py-2 leading-6 invisible">Hidden Text</div>
+            </x-filament-tables::cell>
+        </tr>
+        </tbody>
+    @endforeach
+</table>

resources/views/components/company/tables/reports/balance-sheet.blade.php

 <table class="w-full table-auto divide-y divide-gray-200 dark:divide-white/5">
     <thead class="divide-y divide-gray-200 dark:divide-white/5">
     <tr class="bg-gray-50 dark:bg-white/5">
-        @foreach($report->getHeaders() as $index => $header)
-            <th class="px-3 py-3.5 sm:first-of-type:ps-6 sm:last-of-type:pe-6 {{ $report->getAlignmentClass($index) }}">
+        @foreach($report->getHeaders() as $reportHeaderIndex => $reportHeaderCell)
+            <th class="px-3 py-3.5 sm:first-of-type:ps-6 sm:last-of-type:pe-6 {{ $report->getAlignmentClass($reportHeaderIndex) }}">
                 <span class="text-sm font-semibold text-gray-950 dark:text-white">
-                    {{ $header }}
+                    {{ $reportHeaderCell }}
                 </span>
             </th>
         @endforeach
     </tr>
     </thead>
-    @foreach($report->getCategories() as $categoryIndex => $category)
-        @ray($category)
+    @foreach($report->getCategories() as $accountCategory)
         <tbody class="divide-y divide-gray-200 whitespace-nowrap dark:divide-white/5">
         <tr class="bg-gray-50 dark:bg-white/5">
-            @foreach($category->header as $headerIndex => $header)
-                <x-filament-tables::cell class="{{ $report->getAlignmentClass($headerIndex) }}">
+            @foreach($accountCategory->header as $accountCategoryHeaderIndex => $accountCategoryHeaderCell)
+                <x-filament-tables::cell class="{{ $report->getAlignmentClass($accountCategoryHeaderIndex) }}">
                     <div class="px-3 py-2 text-sm font-semibold text-gray-950 dark:text-white">
-                        {{ $header }}
+                        {{ $accountCategoryHeaderCell }}
                     </div>
                 </x-filament-tables::cell>
             @endforeach
         </tr>
-        @foreach($category->types as $subcategory)
+        @foreach($accountCategory->data as $categoryAccount)
+            <tr>
+                @foreach($categoryAccount as $accountIndex => $categoryAccountCell)
+                    <x-filament-tables::cell class="{{ $report->getAlignmentClass($accountIndex) }}"
+                                             style="padding-left: 1.5rem;">
+                        <div class="px-3 py-4 text-sm leading-6 text-gray-950 dark:text-white">
+                            @if(is_array($categoryAccountCell) && isset($categoryAccountCell['name']))
+                                @if($categoryAccountCell['name'] === 'Retained Earnings' && isset($categoryAccountCell['start_date']) && isset($categoryAccountCell['end_date']))
+                                    <x-filament::link
+                                        color="primary"
+                                        target="_blank"
+                                        icon="heroicon-o-arrow-top-right-on-square"
+                                        :icon-position="\Filament\Support\Enums\IconPosition::After"
+                                        :icon-size="\Filament\Support\Enums\IconSize::Small"
+                                        href="{{ \App\Filament\Company\Pages\Reports\IncomeStatement::getUrl([
+                                            'startDate' => $categoryAccountCell['start_date'],
+                                            'endDate' => $categoryAccountCell['end_date']
+                                        ]) }}"
+                                    >
+                                        {{ $categoryAccountCell['name'] }}
+                                    </x-filament::link>
+                                @elseif(isset($categoryAccountCell['id']) && isset($categoryAccountCell['start_date']) && isset($categoryAccountCell['end_date']))
+                                    <x-filament::link
+                                        color="primary"
+                                        target="_blank"
+                                        icon="heroicon-o-arrow-top-right-on-square"
+                                        :icon-position="\Filament\Support\Enums\IconPosition::After"
+                                        :icon-size="\Filament\Support\Enums\IconSize::Small"
+                                        href="{{ \App\Filament\Company\Pages\Reports\AccountTransactions::getUrl([
+                                            'startDate' => $categoryAccountCell['start_date'],
+                                            'endDate' => $categoryAccountCell['end_date'],
+                                            'selectedAccount' => $categoryAccountCell['id']
+                                        ]) }}"
+                                    >
+                                        {{ $categoryAccountCell['name'] }}
+                                    </x-filament::link>
+                                @else
+                                    {{ $categoryAccountCell['name'] }}
+                                @endif
+                            @else
+                                {{ $categoryAccountCell }}
+                            @endif
+                        </div>
+                    </x-filament-tables::cell>
+                @endforeach
+            </tr>
+        @endforeach
+        @foreach($accountCategory->types as $accountType)
             <tr class="bg-gray-50 dark:bg-white/5">
-                @foreach($subcategory->header as $headerIndex => $header)
-                    <x-filament-tables::cell class="{{ $report->getAlignmentClass($headerIndex) }}"
-                                             style="padding-left: 2rem;">
+                @foreach($accountType->header as $accountTypeHeaderIndex => $accountTypeHeaderCell)
+                    <x-filament-tables::cell class="{{ $report->getAlignmentClass($accountTypeHeaderIndex) }}"
+                                             style="padding-left: 1.5rem;">
                         <div class="px-3 py-2 text-sm font-semibold text-gray-950 dark:text-white">
-                            {{ $header }}
+                            {{ $accountTypeHeaderCell }}
                         </div>
                     </x-filament-tables::cell>
                 @endforeach
             </tr>
-            @foreach($subcategory->data as $dataIndex => $account)
+            @foreach($accountType->data as $typeAccount)
                 <tr>
-                    @foreach($account as $cellIndex => $cell)
-                        <x-filament-tables::cell class="{{ $report->getAlignmentClass($cellIndex) }}"
-                                                 style="padding-left: 2rem;">
+                    @foreach($typeAccount as $accountIndex => $typeAccountCell)
+                        <x-filament-tables::cell class="{{ $report->getAlignmentClass($accountIndex) }}"
+                                                 style="padding-left: 1.5rem;">
                             <div class="px-3 py-4 text-sm leading-6 text-gray-950 dark:text-white">
-                                @if(is_array($cell) && isset($cell['name']))
-                                    @if($cell['name'] === 'Retained Earnings' && isset($cell['start_date']) && isset($cell['end_date']))
+                                @if(is_array($typeAccountCell) && isset($typeAccountCell['name']))
+                                    @if($typeAccountCell['name'] === 'Retained Earnings' && isset($typeAccountCell['start_date']) && isset($typeAccountCell['end_date']))
                                         <x-filament::link
                                             color="primary"
                                             target="_blank"
                                             :icon-position="\Filament\Support\Enums\IconPosition::After"
                                             :icon-size="\Filament\Support\Enums\IconSize::Small"
                                             href="{{ \App\Filament\Company\Pages\Reports\IncomeStatement::getUrl([
-                                            'startDate' => $cell['start_date'],
-                                            'endDate' => $cell['end_date']
+                                            'startDate' => $typeAccountCell['start_date'],
+                                            'endDate' => $typeAccountCell['end_date']
                                         ]) }}"
                                         >
-                                            {{ $cell['name'] }}
+                                            {{ $typeAccountCell['name'] }}
                                         </x-filament::link>
-                                    @elseif(isset($cell['id']) && isset($cell['start_date']) && isset($cell['end_date']))
+                                    @elseif(isset($typeAccountCell['id']) && isset($typeAccountCell['start_date']) && isset($typeAccountCell['end_date']))
                                         <x-filament::link
                                             color="primary"
                                             target="_blank"
                                             :icon-position="\Filament\Support\Enums\IconPosition::After"
                                             :icon-size="\Filament\Support\Enums\IconSize::Small"
                                             href="{{ \App\Filament\Company\Pages\Reports\AccountTransactions::getUrl([
-                                            'startDate' => $cell['start_date'],
-                                            'endDate' => $cell['end_date'],
-                                            'selectedAccount' => $cell['id']
+                                            'startDate' => $typeAccountCell['start_date'],
+                                            'endDate' => $typeAccountCell['end_date'],
+                                            'selectedAccount' => $typeAccountCell['id']
                                         ]) }}"
                                         >
-                                            {{ $cell['name'] }}
+                                            {{ $typeAccountCell['name'] }}
                                         </x-filament::link>
                                     @else
-                                        {{ $cell['name'] }}
+                                        {{ $typeAccountCell['name'] }}
                                     @endif
                                 @else
-                                    {{ $cell }}
+                                    {{ $typeAccountCell }}
                                 @endif
                             </div>
                         </x-filament-tables::cell>
                 </tr>
             @endforeach
             <tr>
-                @foreach($subcategory->summary as $summaryIndex => $cell)
-                    <x-filament-tables::cell class="{{ $report->getAlignmentClass($summaryIndex) }}"
-                                             style="padding-left: 2rem;">
+                @foreach($accountType->summary as $accountTypeSummaryIndex => $accountTypeSummaryCell)
+                    <x-filament-tables::cell class="{{ $report->getAlignmentClass($accountTypeSummaryIndex) }}"
+                                             style="padding-left: 1.5rem;">
                         <div class="px-3 py-2 text-sm leading-6 font-semibold text-gray-950 dark:text-white">
-                            {{ $cell }}
+                            {{ $accountTypeSummaryCell }}
                         </div>
                     </x-filament-tables::cell>
                 @endforeach
             </tr>
         @endforeach
         <tr>
-            @foreach($category->summary as $summaryIndex => $cell)
-                <x-filament-tables::cell class="{{ $report->getAlignmentClass($summaryIndex) }}">
+            @foreach($accountCategory->summary as $accountCategorySummaryIndex => $accountCategorySummaryCell)
+                <x-filament-tables::cell class="{{ $report->getAlignmentClass($accountCategorySummaryIndex) }}">
                     <div class="px-3 py-2 text-sm leading-6 font-semibold text-gray-950 dark:text-white">
-                        {{ $cell }}
+                        {{ $accountCategorySummaryCell }}
                     </div>
                 </x-filament-tables::cell>
             @endforeach
     @if(! empty($report->getOverallTotals()))
         <tfoot>
         <tr class="bg-gray-50 dark:bg-white/5">
-            @foreach($report->getOverallTotals() as $index => $total)
-                <x-filament-tables::cell class="{{ $report->getAlignmentClass($index) }}">
+            @foreach($report->getOverallTotals() as $reportOverallTotalIndex => $reportOverallTotalCell)
+                <x-filament-tables::cell class="{{ $report->getAlignmentClass($reportOverallTotalIndex) }}">
                     <div class="px-3 py-2 text-sm leading-6 font-semibold text-gray-950 dark:text-white">
-                        {{ $total }}
+                        {{ $reportOverallTotalCell }}
                     </div>
                 </x-filament-tables::cell>
             @endforeach

resources/views/filament/company/pages/accounting/chart.blade.php

 
         @foreach($this->categories as $categoryValue => $subtypes)
             @if($activeTab === $categoryValue)
-                <div class="es-table__container overflow-hidden rounded-xl bg-white shadow-sm ring-1 ring-gray-950/5 dark:divide-white/10 dark:bg-gray-900 dark:ring-white/10">
+                <div
+                    class="es-table__container overflow-hidden rounded-xl bg-white shadow-sm ring-1 ring-gray-950/5 dark:divide-white/10 dark:bg-gray-900 dark:ring-white/10">
                     <div class="es-table__header-ctn"></div>
                     <div class="es-table__content overflow-x-auto">
-                        <table class="es-table table-fixed w-full divide-y divide-gray-200 text-start text-sm dark:divide-white/5">
+                        <table
+                            class="es-table table-fixed w-full divide-y divide-gray-200 text-start text-sm dark:divide-white/5">
                             <colgroup>
                                 <col span="1" style="width: 12.5%;">
                                 <col span="1" style="width: 20%;">
                                 <col span="1" style="width: 7.5%;">
                             </colgroup>
                             @foreach($subtypes as $subtype)
-                                <tbody class="es-table__rowgroup divide-y divide-gray-200 whitespace-nowrap dark:divide-white/5">
+                                <tbody
+                                    class="es-table__rowgroup divide-y divide-gray-200 whitespace-nowrap dark:divide-white/5">
                                 <!-- Subtype Name Header Row -->
                                 <tr class="es-table__row--header bg-gray-50 dark:bg-white/5">
                                     <td colspan="6" class="es-table__cell px-4 py-4">
                                         <div class="es-table__row-content flex items-center space-x-2">
-                                            <span class="es-table__row-title text-gray-800 dark:text-gray-200 font-semibold tracking-wider">
+                                            <span
+                                                class="es-table__row-title text-gray-800 dark:text-gray-200 font-semibold tracking-wider">
                                                 {{ $subtype->name }}
                                             </span>
                                             <x-tooltip
                                                 @endif
                                             </small>
                                         </td>
-                                        <td colspan="2" class="es-table__cell px-4 py-4">{{ $account->description }}</td>
+                                        <td colspan="2"
+                                            class="es-table__cell px-4 py-4">{{ $account->description }}</td>
                                         <td colspan="1" class="es-table__cell px-4 py-4">
                                             @if($account->archived)
                                                 <x-filament::badge color="gray" size="sm">
                                 @empty
                                     <!-- No Accounts Available Row -->
                                     <tr class="es-table__row">
-                                        <td colspan="5" class="es-table__cell px-4 py-4 italic text-xs text-gray-500 dark:text-gray-400">
+                                        <td colspan="5"
+                                            class="es-table__cell px-4 py-4 italic text-xs text-gray-500 dark:text-gray-400">
                                             {{ __("You haven't added any {$subtype->name} accounts yet.") }}
                                         </td>
                                     </tr>

resources/views/filament/company/pages/reports/balance-sheet.blade.php

         @endif
     </x-filament::section>
 
+    <x-filament::tabs>
+        <x-filament::tabs.item
+            :active="$activeTab === 'summary'"
+            wire:click="$set('activeTab', 'summary')"
+        >
+            Summary
+        </x-filament::tabs.item>
+
+        <x-filament::tabs.item
+            :active="$activeTab === 'details'"
+            wire:click="$set('activeTab', 'details')"
+        >
+            Details
+        </x-filament::tabs.item>
+    </x-filament::tabs>
+
     <x-filament-tables::container>
         <div class="es-table__header-ctn"></div>
         <div
             @if($this->reportLoaded)
                 <div wire:loading.remove wire:target="applyFilters">
                     @if($this->report)
-                        <x-company.tables.reports.balance-sheet :report="$this->report"/>
+                        @if($activeTab === 'summary')
+                            <x-company.tables.reports.balance-sheet-summary :report="$this->report"/>
+                        @elseif($activeTab === 'details')
+                            <x-company.tables.reports.balance-sheet :report="$this->report"/>
+                        @endif
                     @endif
                 </div>
             @endif

tests/Feature/Accounting/TransactionTest.php

     livewire(Transactions::class)
         ->mountAction($actionName)
         ->assertActionDataSet([
-            'posted_at' => now()->toDateTimeString(),
+            'posted_at' => today(),
             'type' => $transactionType,
             'bank_account_id' => $defaultBankAccount->id,
             'amount' => '0.00',
     livewire(Transactions::class)
         ->mountAction('addTransfer')
         ->assertActionDataSet([
-            'posted_at' => now()->toDateTimeString(),
+            'posted_at' => today(),
             'type' => TransactionType::Transfer,
             'bank_account_id' => $sourceBankAccount->id,
             'amount' => '0.00',
     livewire(Transactions::class)
         ->mountAction('addJournalTransaction')
         ->assertActionDataSet([
-            'posted_at' => now()->toDateTimeString(),
+            'posted_at' => today(),
             'journalEntries' => [
                 ['type' => JournalEntryType::Debit, 'account_id' => $defaultDebitAccount->id, 'amount' => '0.00'],
                 ['type' => JournalEntryType::Credit, 'account_id' => $defaultCreditAccount->id, 'amount' => '0.00'],