diff --git a/app/Http/Controllers/Imports/ImportBankRecordController.php b/app/Http/Controllers/Imports/ImportBankRecordController.php
index c7baa997..a8b8b147 100644
--- a/app/Http/Controllers/Imports/ImportBankRecordController.php
+++ b/app/Http/Controllers/Imports/ImportBankRecordController.php
@@ -20,117 +20,97 @@ class ImportBankRecordController
     /**
      * @param Request $request
      * @return array
-     * @throws \App\Classes\Exceptions\MalformedRequestException
      */
     public function import(Request $request) {
-//        $object = new DocumentObject('', $request->input('files'), '', ApprovalStatus::APPROVED, 'imports');
-
-        echo '<table>
-          <tr>
-             <th>Date</th>
-             <th>Bank</th>
-             <th>Description</th>
-             <th>Credit</th>
-             <th>debit</th>
-             <th>Pay For</th>
-             <th>System Reference</th>
-             <th>Human Reference</th>
-             <th>Multiple</th>
-             <th>Match?</th>
-          </tr>';
-
-        $collection = Excel::toCollection(new ImportsBankRecord(), 'daily_transaction_nov.xlsx');
+        $headers = [
+            'Date',
+            'Bank',
+            'Description',
+            'Credit',
+            'Debit',
+            'Pay For',
+            'System Reference',
+            'Human Reference',
+            'Multiple',
+            'Match?',
+        ];
 
         $branches = [
             0 => 'MBB Cyber',
-            1 => 'MBB SS2'
+            1 => 'MBB SS2',
         ];
 
+        $yes = 'Yes';
+        $no = 'No';
+
+        $table = '<table><tr><th>'.implode('</th><th>', $headers).'</th></tr>';
+
+        $collection = Excel::toCollection(new ImportsBankRecord(), 'daily_transaction_nov.xlsx');
+
         foreach ($collection as $key => $sheet){
-            $branch =  $branches[$key];
+            $branch = $branches[$key];
             foreach ($sheet as $row) {
                 $date = Date::excelToDateTimeObject($row['date']);
                 $credit = (float) $row['credit'];
                 $debit = (float) $row['debit'];
+
+                $creditTransactions = $this->getTransactions($date, $credit, TransactionType::PAYMENT, Booking::class, PaymentMethodType::WALLET, [ApprovalStatus::APPROVED, ApprovalStatus::COMPLETED]);
+                $debitTransactions = $this->getTransactions($date, $debit, null, null, null, null, Group::class);
+
                 $systemReference = null;
-                $multiple = 'No';
-
-
-
-                if($credit){
-                    $payments = Transaction::whereIn('status', [ApprovalStatus::APPROVED, ApprovalStatus::COMPLETED])
-                        ->where(function ($query){
-                            return $query->where(function ($query){
-                                return $query->where('type', TransactionType::PAYMENT)->where('owner_type', Booking::class)->where('payment_method', '!=', PaymentMethodType::WALLET);
-                            })->orWhere(function ($query){
-                                $query->where('type', TransactionType::TOP_UP);
-                            });
-                        })
-                        ->WhereDate('created_at', $date->format('Y-m-d'))
-                        ->where('amount', '>', ($credit - 0.01))->where('amount', '<', ($credit + 0.01))
-                        ->get();
-
-                    if(count($payments)) {
-                        foreach ($payments as $transaction){
-                            if($transaction->owner instanceof Booking){
-                                $systemReference[] = $transaction->owner->marking;
-                            }
-
-                            if($transaction->owner instanceof Wallet){
-                                $systemReference[] = $transaction->bill_no;
-                            }
-                        }
-
-                        if(count($systemReference) > 1) {
-                            $multiple = 'Yes';
-                        }
-                        $systemReference = implode(',', $systemReference);
-
-                    }
-                }
-                if($debit){
-                    $bills = Group::WhereDate('created_at', $date->format('Y-m-d'))
-                        ->where('amount', '>', ($debit - 0.01))->where('amount', '<', ($debit + 0.01))
-                        ->get();
-
-                    if(count($bills)) {
-                        foreach ($bills as $transaction){
-                            if($transaction->owner instanceof Booking){
-                                $systemReference[] = $transaction->owner->marking;
-                            }
-
-                            if($transaction->owner instanceof Wallet){
-                                $systemReference[] = $transaction->bill_no;
-                            }
-                        }
-
-                        if(count($systemReference) > 1) {
-                            $multiple = 'Yes';
-                        }
-                        $systemReference = implode(',', $systemReference);
-
-                    }
+                $multiple = count($creditTransactions) + count($debitTransactions) > 1 ? $yes : $no;
 
+                foreach ($creditTransactions as $transaction) {
+                    $systemReference[] = $transaction->owner instanceof Booking ? $transaction->owner->marking : $transaction->bill_no;
                 }
 
+                foreach ($debitTransactions as $transaction) {
+                    $systemReference[] = $transaction->owner instanceof Booking ? $transaction->owner->marking : $transaction->bill_no;
+                }
 
+                $systemReference = $systemReference ? implode(',', $systemReference) : null;
 
-                $matches = $systemReference == $row['remarkreferences'] ? 'Yes' : 'No';
+                $matches = $systemReference == $row['remarkreferences'] ? $yes : $no;
 
-                echo '<tr>
-             <td>'.$date->format('d-m-Y').'</td>
-             <td>'.$branch.'</td>
-             <td>'.$row['description'].'</td>
-             <td>'.$credit.'</td>
-             <td>'.$debit.'</td>
-             <td>'.$row['pay_for'].'</td>
-             <td>'.$systemReference.'</td>
-             <td>'.$row['remarkreferences'].'</td>
-             <td>'.$multiple.'</td>
-             <td>'.$matches.'</td>
-          </tr>';
+                $table .= '<tr>
+                <td>'.$date->format('d-m-Y').'</td>
+                <td>'.$branch.'</td>
+                <td>'.$row['description'].'</td>
+                <td>'.$credit.'</td>
+                <td>'.$debit.'</td>
+                <td>'.$row['pay_for'].'</td>
+                <td>'.$systemReference.'</td>
+                <td>'.$row['remarkreferences'].'</td>
+                <td>'.$multiple.'</td>
+                <td>'.$matches.'</td>
+            </tr>';
             }
         }
-//        return [];
+
+        $table .= '</table>';
+
+        echo $table;
+    }
+
+    private function getTransactions($date, $amount, $type, $ownerType, $paymentMethod, $statuses, $model = Transaction::class) {
+        $query = $model::whereIn('status', $statuses)
+            ->where(function ($query) use ($ownerType, $paymentMethod, $type) {
+                if ($ownerType) {
+                    $query->where('owner_type', $ownerType);
+                }
+
+                if ($paymentMethod) {
+                    $query->where('payment_method', '!=', $paymentMethod);
+                }
+
+                if ($type) {
+                    $query->where('type', $type);
+                }
+            })
+            ->whereDate('created_at', $date->format('Y-m-d'))
+            ->where('amount', '>', ($amount - 0.01))
+            ->where('amount', '<', ($amount + 0.01));
+
+        return $query->get();
     }
 }