diff --git a/.gitignore b/.gitignore
index 95d268cf..476bf6a0 100644
--- a/.gitignore
+++ b/.gitignore
@@ -24,4 +24,7 @@ db/*
 docker-compose.yml
 package-lock.json
 public/*
-/public/*
\ No newline at end of file
+/public/*
+/storage/app/public
+public
+/storage/framework/laravel-excel
diff --git a/app/Classes/General/ExcelHandel.php b/app/Classes/General/ExcelHandel.php
new file mode 100644
index 00000000..3060ed8b
--- /dev/null
+++ b/app/Classes/General/ExcelHandel.php
@@ -0,0 +1,87 @@
+<?php
+namespace App\Classes\General;
+
+use Illuminate\Support\Str;
+use Illuminate\Support\Facades\Cache;
+
+class ExcelHandel
+{
+	function __construct()
+	{
+
+	}
+
+	public static function generateFolder($path = '')
+    {
+    	$folder = \Storage::disk('public')->makeDirectory($path);
+        return $folder;
+    }
+
+	public static function insertExcel($path = '', $base64Set = [])
+	{
+    	$file_info = [];
+        $folder_path = ExcelHandel::generateFolder('excels/' . $path);
+
+        foreach ($base64Set as $key => $row) {
+
+	    	$exceldata = $row;
+	        $filename = (string) Str::uuid();
+
+	        $f = finfo_open();
+	        $mime_type = finfo_file($f, $exceldata, FILEINFO_MIME_TYPE);
+
+	        $extension = 'xls';
+
+	        switch ($mime_type) {
+	            case 'application/vnd.ms-excel':
+	                $extension = 'xls';
+	                break;
+	            case 'application/zip':
+	                $extension = 'xlsx';
+	                break;
+	        }
+
+	        if (empty($extension)) {
+	            return false;
+	        }
+
+	        $exceldata = explode('base64,', $exceldata);
+	        $exceldata = base64_decode($exceldata[1]);
+
+	        $filename_with_ext = $filename . '.' . $extension;
+
+	        $file = ExcelHandel::generateExcel($path, $exceldata, $filename, $extension);
+
+	        $file_info[] = [
+	            'path' => $path,
+	            'filename' => $filename_with_ext,
+	            'mime_type' => $mime_type,
+	            'extension' => $extension,
+	            'file_info' => empty($file) ? [] : $file,
+	        ];
+    	}
+
+        return $file_info;
+	}
+
+	public static function generateExcel($path = '', $exceldata = '', $filename = '', $extension = '')
+    {
+        $file_info = [];
+        $file = \Storage::disk('public')->put('excels/' . $path . '/' . $filename . '.' . $extension, $exceldata);
+        $file_info['original']['file'] = storage_path('app/public/excels/' . $path . '/' . $filename . '.' . $extension);
+        
+        return $file_info;
+    }
+
+    public static function removeExcel($excel_info = [])
+    {
+        $excel_info = json_decode(json_encode($excel_info), true);
+        foreach ($excel_info as $key => $row) {
+        	if (!empty($row['path'])) {
+	            \File::delete([$row['file_info']['original']['file']]);
+           }
+        }
+        return true;
+    }
+
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Exports/Services/ExportsNullDebtors.php b/app/Classes/Modules/Exports/Services/ExportsNullDebtors.php
new file mode 100644
index 00000000..e585275c
--- /dev/null
+++ b/app/Classes/Modules/Exports/Services/ExportsNullDebtors.php
@@ -0,0 +1,100 @@
+<?php
+
+namespace App\Classes\Modules\Exports\Services;
+
+use App\Classes\ValueObjects\Constants\BusinessType;
+use App\Classes\ValueObjects\Constants\CompanyType;
+use App\Models\Company;
+use Maatwebsite\Excel\Concerns\Exportable;
+use Maatwebsite\Excel\Concerns\FromQuery;
+use Maatwebsite\Excel\Concerns\WithHeadingRow;
+use Maatwebsite\Excel\Concerns\WithMapping;
+
+class ExportsNullDebtors implements FromQuery, WithHeadingRow, WithMapping
+{
+
+    use Exportable;
+
+    public function headings(): array
+    {
+        return [
+            'Code',
+            'CompanyName',
+            'Desc2',
+            'AreaCode',
+            'SalesAgent',
+            'DebtorType',
+            'DisplayTerm',
+            'AgingOn',
+            'StatementType',
+            'CurrencyCode',
+            'RegisterNo',
+            'Address1',
+            'Address2',
+            'Address3',
+            'Address4',
+            'PostCode',
+            'DeliverAddr1',
+            'DeliverAddr2',
+            'DeliverAddr3',
+            'DeliverAddr4',
+            'DeliverPostCode',
+            'Attention',
+            'Phone1',
+            'Phone2',
+            'Fax1',
+            'Fax2',
+            'ExemptNo',
+            'ExpiryDate',
+            'PriceCategory',
+        ];
+    }
+
+    /**
+     * @return \Illuminate\Support\Collection|mixed
+     */
+    public function query()
+    {
+        return Company::where('debtor', '=', null);
+    }
+
+    /**
+     * @param Company $company
+     *
+     * @return array
+     */
+    public function map($company): array
+    {
+        return [
+            $company->reference, //Code
+            $company->name, //CompanyName
+            '', //Desc2
+            '', //AreaCode
+            '', //SalesAgent
+            '', //DebtorType
+            '', //DisplayTerm
+            '', //AgingOn
+            '', //StatementType
+            'MYR', //CurrencyCode
+            $company->reference, //RegisterNo
+            '', //Address1
+            '', //Address2
+            '', //Address3
+            '', //Address4
+            '', //PostCode
+            '', //DeliverAddr1
+            '', //DeliverAddr2
+            '', //DeliverAddr3
+            '', //DeliverAddr4      
+            '', //DeliverPostCode
+            '', //Attention
+            '', //Phone1
+            '', //Phone2
+            '', //Fax1
+            '', //Fax2
+            '', //ExemptNo
+            '', //ExpiryDate
+            '', //PriceCategory
+        ];
+    }
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Imports/Services/ImportsDebtor.php b/app/Classes/Modules/Imports/Services/ImportsDebtor.php
new file mode 100644
index 00000000..7a44dbb6
--- /dev/null
+++ b/app/Classes/Modules/Imports/Services/ImportsDebtor.php
@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Classes\Modules\Imports\Services;
+
+use App\Models\Company;
+
+use Maatwebsite\Excel\Concerns\ToModel;
+use Maatwebsite\Excel\Concerns\WithHeadingRow;
+use Maatwebsite\Excel\Concerns\WithBatchInserts;
+use Maatwebsite\Excel\Concerns\WithValidation;
+
+class ImportsDebtor implements ToModel, WithHeadingRow, WithBatchInserts, WithValidation
+{
+  public function __construct() {
+
+  }
+
+  public function model($row = [])
+  {
+    $reference = str_replace('/CIEF', '', $row['2nd_description']);
+
+    $debtor =  $row['code'];
+    $company = Company::where('reference', $reference)->first();
+
+    if ($company) {
+      $company->debtor = $debtor;
+      $company->update();
+    }
+
+    return [];
+  }
+
+  public function batchSize(): int
+  {
+    return 100;
+  }
+
+  public function rules(): array
+  {
+      return [
+
+      ];
+  }
+}
diff --git a/app/Http/Controllers/Exports/ExportCustomersToExcelController.php b/app/Http/Controllers/Exports/ExportCustomersToExcelController.php
index cdd1c49a..366bf0c7 100644
--- a/app/Http/Controllers/Exports/ExportCustomersToExcelController.php
+++ b/app/Http/Controllers/Exports/ExportCustomersToExcelController.php
@@ -5,6 +5,7 @@ namespace App\Http\Controllers\Exports;
 
 use App\Classes\Modules\Exports\Services\ExportsCustomers;
 use App\Classes\Modules\Exports\Services\ExportsTransactions;
+use App\Classes\Modules\Exports\Services\ExportsNullDebtors;
 use App\Models\User;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
@@ -24,4 +25,10 @@ class ExportCustomersToExcelController
         $request->headers->set('Authorization', 'Bearer '.$token);
         return $exportsTransactions->download('transactions.csv', Excel::CSV, ['Content-Type' => 'text/csv']);
     }
+
+    public function nullDebtor(ExportsNullDebtors $exportsNullDebtors, Request $request){
+        $token = Auth::fromUser(User::find(1));
+        $request->headers->set('Authorization', 'Bearer '.$token);
+        return $exportsNullDebtors->download('nullDebtor.csv', Excel::CSV, ['Content-Type' => 'text/csv']);
+    }
 }
\ No newline at end of file
diff --git a/app/Http/Controllers/Imports/ImportUpdateDebtorController.php b/app/Http/Controllers/Imports/ImportUpdateDebtorController.php
new file mode 100644
index 00000000..83d1effd
--- /dev/null
+++ b/app/Http/Controllers/Imports/ImportUpdateDebtorController.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Http\Controllers\Imports;
+
+use App\Classes\Modules\Imports\Services\ImportsDebtor;
+use  App\Classes\General\ExcelHandel;
+
+use App\Models\User;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\Auth;
+use Maatwebsite\Excel\Facades\Excel;
+
+class ImportUpdateDebtorController
+{
+    public function import(Request $request) {
+        $token = Auth::fromUser(User::find(1));
+        $request->headers->set('Authorization', 'Bearer '.$token);
+
+        $excel_file = $request->input('excel_file');
+
+        $excel_file = ExcelHandel::insertExcel('debtor', $excel_file);
+
+        return $import = Excel::import(new ImportsDebtor(), $excel_file[0]['file_info']['original']['file']);
+    }
+}
\ No newline at end of file
diff --git a/routes/web.php b/routes/web.php
index e26ef4d8..eda5a7c8 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -168,6 +168,9 @@ Route::get('billplz/bills/{bill_no}', function($bill_no){
 
 Route::get('/export/customers/f614e339d7058904a831aad742e24d55', 'Exports\ExportCustomersToExcelController@export');
 Route::get('/export/transactions/f614e339d7058904a831aad742e24d55', 'Exports\ExportCustomersToExcelController@transactions');
+Route::get('/export/null-debtor/f614e339d7058904a831aad742e24d55', 'Exports\ExportCustomersToExcelController@nullDebtor');
+
+Route::get('/import/update-debtor/f614e339d7058904a831aad742e24d55', 'Imports\ImportUpdateDebtorController@import');
 
 Route::get('/products', function (\App\Classes\Modules\Exports\Services\ExportsProducts $exportsProducts) {
     return $exportsProducts->download('products.csv', Excel::CSV, ['Content-Type' => 'text/csv']);
diff --git a/storage/app/public/.gitignore b/storage/app/public/.gitignore
deleted file mode 100644
index d6b7ef32..00000000
--- a/storage/app/public/.gitignore
+++ /dev/null
@@ -1,2 +0,0 @@
-*
-!.gitignore