diff --git a/app/Classes/Modules/Transactions/Services/CreatesTransaction.php b/app/Classes/Modules/Transactions/Services/CreatesTransaction.php
index 18d57727..16a8ee85 100644
--- a/app/Classes/Modules/Transactions/Services/CreatesTransaction.php
+++ b/app/Classes/Modules/Transactions/Services/CreatesTransaction.php
@@ -15,7 +15,7 @@ class CreatesTransaction extends AbstractUpdateRelationshipRecord
      * @return \Illuminate\Database\Eloquent\Model
      * @throws \App\Classes\Exceptions\MalformedRequestException
      */
-    public function execute(PackingList $packing_list, TransactionObject $object) {
+    public function execute( $packing_list, TransactionObject $object) {
         $model = new Transaction();
         $model->bill_no = $object->getBillNo();
         $model->type = $object->getTransactionType();
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/CreateWalletLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/CreateWalletLogic.php
new file mode 100644
index 00000000..9a613b43
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/CreateWalletLogic.php
@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Services\CreatesWallet;
+use App\Classes\Modules\Wallets\Services\GeneratesWalletCode;
+use App\Classes\Modules\Wallets\Standards\Rules\CanCreateCompanyWallet;
+use App\Http\Resources\WalletResource;
+use App\Classes\Modules\Companies\Services\FetchesCompany;
+
+use ErrorException;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class CreateWalletLogic extends AbstractControllerLogic
+{
+
+
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'Created Company Wallet',
+            'message' => 'You have successfully created a company wallet'
+        ];
+    }
+
+    /** @var CreatesWallet  */
+   private $createsWallet;
+
+   /** @var GeneratesWalletCode */
+   private $generatesWalletCode;
+
+   /** @var CanCreateCompanyWallet */
+   private $canCreateCompanyWallet;
+
+    /** @var FetchesCompany */
+    private $fetchesCompany;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param CreatesWallet $createsWallet
+     * @param GeneratesWalletCode $generatesWalletCode
+     * @param CanCreateCompanyWallet $canCreateCompanyWallet
+     */
+    public function __construct(CreatesWallet $createsWallet, GeneratesWalletCode $generatesWalletCode, CanCreateCompanyWallet $canCreateCompanyWallet, FetchesCompany $fetchesCompany)
+    {
+        $this->fetchesCompany = $fetchesCompany;
+        $this->createsWallet = $createsWallet;
+        $this->generatesWalletCode = $generatesWalletCode;
+        $this->canCreateCompanyWallet = $canCreateCompanyWallet;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws ErrorException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        $object = new WalletObject($request->input('company_id'), $request->input('currency_id'), $this->generatesWalletCode->execute());
+
+        $this->canCreateCompanyWallet->passes($object);
+
+        $company = $this->fetchesCompany->execute(['id' => $request->input('company_id')]);
+
+        $wallet = $this->createsWallet->execute($object, $company);
+
+        return $this->resourceResponse(new WalletResource($wallet));
+    }
+}
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/CreateWalletTransactionLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/CreateWalletTransactionLogic.php
new file mode 100644
index 00000000..6fe72a52
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/CreateWalletTransactionLogic.php
@@ -0,0 +1,132 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+
+use App\Classes\Modules\Wallets\Standards\Rules\CanCreateWalletTransaction;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletTransactionObject;
+use App\Classes\Modules\Wallets\Services\CreatesWalletTransaction;
+use App\Classes\Modules\Wallets\Services\GeneratesWalletTransactionBillNo;
+use App\Http\Resources\WalletTransactionResource;
+use App\Classes\Modules\Wallets\Services\FetchesWallet;
+
+use App\Classes\Modules\Currencies\Services\FetchesCurrency;
+use App\Classes\Modules\Currencies\Services\RateCalculatesCurrency;
+/*
+use App\Classes\Modules\Accounts\Standards\Rules\CanCreateUser;
+use App\Classes\Modules\Accounts\Services\CreatesUser;
+use App\Classes\Modules\Accounts\DataTransferObjects\UserObject;
+use App\Http\Resources\UserResource;
+
+use App\Classes\Modules\Companies\Standards\Rules\CanCreateCompany;
+use App\Classes\Modules\Companies\Services\CreatesCompany;
+use App\Classes\Modules\Companies\DataTransferObjects\CompanyObject;
+
+use App\Classes\Modules\Contacts\Standards\Rules\CanCreateContact;
+use App\Classes\Modules\Contacts\Services\CreatesContact;
+use App\Classes\Modules\Contacts\DataTransferObjects\ContactObject;
+
+use App\Classes\Modules\Companies\Standards\Rules\CanCreateCompanyEmployee;
+use App\Classes\Modules\Companies\Services\CreatesCompanyEmployee;
+use App\Classes\Modules\Companies\DataTransferObjects\CompanyEmployeeObject;
+
+use App\Classes\Modules\SegmentCompanies\Standards\Rules\CanCreateSegmentCompany;
+use App\Classes\Modules\SegmentCompanies\Services\CreatesSegmentCompany;
+use App\Classes\Modules\SegmentCompanies\DataTransferObjects\SegmentCompanyObject;
+*/
+use ErrorException;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class CreateWalletTransactionLogic extends AbstractControllerLogic
+{
+
+
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'Created Wallet Transaction',
+            'message' => 'You have successfully created a wallet transaction'
+        ];
+    }
+
+    /** @var CreatesWalletTransaction  */
+   private $createsWalletTransaction;
+
+   /** @var GeneratesWalletTransactionBillNo */
+   private $generatesWalletTransactionBillNo;
+
+   /** @var CanCreateWalletTransaction */
+   private $canCreateWalletTransaction;
+   
+   private $fetchesCurrency;
+   
+   private $rateCalculatesCurrency;
+   
+   private $fetchesWallet;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param CreatesWalletTransaction $createsWalletTransaction
+     * @param GeneratesWalletTransactionBillNo $generatesWalletTransactionBillNo
+     * @param CanCreateWalletTransaction $canCreateWalletTransaction
+     * @param FetchesCurrency $fetchesCurrency
+     * @param RateCalculatesCurrency $rateCalculatesCurrency
+     * @param FetchesWallet $fetchesWallet
+     */
+    public function __construct(
+            CreatesWalletTransaction $createsWalletTransaction, GeneratesWalletTransactionBillNo $generatesWalletTransactionBillNo, CanCreateWalletTransaction $canCreateWalletTransaction,
+            FetchesCurrency $fetchesCurrency,RateCalculatesCurrency $rateCalculatesCurrency, FetchesWallet $fetchesWallet
+        )
+    {
+        $this->createsWalletTransaction = $createsWalletTransaction;
+        $this->generatesWalletTransactionBillNo = $generatesWalletTransactionBillNo;
+        $this->canCreateWalletTransaction = $canCreateWalletTransaction;
+        $this->fetchesCurrency = $fetchesCurrency;
+        $this->rateCalculatesCurrency = $rateCalculatesCurrency;
+        $this->fetchesWallet = $fetchesWallet;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws ErrorException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        try {
+
+            DB::beginTransaction();
+            
+            $wallet =  $this->fetchesWallet->execute(['id' => $request->route('id')]);
+            $conversion_currency = $this->fetchesCurrency->execute(['id' => $request->input('currency_id')]);
+            $convertable_currency = $this->fetchesCurrency->execute(['id' => $wallet->currency_id]);//MYR
+            
+            $convert_amount = $this->rateCalculatesCurrency->execute($conversion_currency, $convertable_currency, $request->input('amount'));
+            $convert_rate = $this->rateCalculatesCurrency->execute_rate($conversion_currency, $convertable_currency);
+            
+
+            $object = new WalletTransactionObject(
+                $wallet->id, $this->generatesWalletTransactionBillNo->execute(),$request->input('trans_type'),
+                number_format( (float) $convert_amount, 5, '.', ''), $wallet->currency_id , number_format( (float) $request->input('amount'), 5, '.', ''),
+                $request->input('currency_id'),number_format( (float) $convert_rate, 5, '.', '')
+            );
+
+            $this->canCreateWalletTransaction->passes($object);
+
+            $wallet_transaction = $this->createsWalletTransaction->execute($object);
+
+            DB::commit();
+
+            return $this->resourceResponse(new WalletTransactionResource($wallet_transaction));
+
+        } catch (\Exception $exception) {
+            throw new ErrorException($exception->getMessage(), $exception->getCode());
+        }
+
+    }
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/CreditWalletLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/CreditWalletLogic.php
new file mode 100644
index 00000000..8ed8aa08
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/CreditWalletLogic.php
@@ -0,0 +1,101 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\JsonResponse;
+use App\Http\Resources\WalletResource;
+use App\Classes\Modules\Wallets\Services\CreatesWallet;
+use App\Classes\Modules\Wallets\Services\UpdatesWallet;
+
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+use App\Classes\Modules\Companies\Services\FetchesCompany;
+use App\Classes\Modules\Wallets\Services\GeneratesWalletCode;
+
+use App\Classes\Modules\Transactions\Services\CreatesTransaction;
+use App\Classes\Modules\Wallets\Processors\CreditWalletProcessor;
+use App\Classes\Modules\Transactions\Services\GeneratesTransactionBillNumber;
+
+class CreditWalletLogic extends AbstractControllerLogic
+{
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'Credit into Company Wallet',
+            'message' => 'You have successfully credit company wallet'
+        ];
+    }
+
+
+    /** @var FetchesCompany  */
+    private $fetchesCompany;
+
+    /** @var GeneratesWalletCode */
+    private $generatesWalletCode;
+
+    /** @var CreatesWallet  */
+    private $createsWallet;
+
+    /** @var GeneratesTransactionBillNumber  */
+    private $generatesTransactionBillNumber;
+
+    /** @var CreatesTransaction */
+    private $createsTransaction;
+
+    /** @var UpdatesWallet */
+    private $updatesWallet;
+
+    /** @var CreditWalletProcessor */
+    private $creditWalletProcessor;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param FetchesCompany $fetchesCompany
+     * @param GeneratesWalletCode $generatesWalletCode
+     * @param CreatesWallet $createsWallet
+     * @param GeneratesTransactionBillNumber $generatesTransactionBillNumber
+     * @param CreatesTransaction $createsTransaction
+     * @param UpdatesWallet $updatesWallet
+     * @param CreditWalletProcessor $creditWalletProcessor
+     */
+    public function __construct(
+        FetchesCompany $fetchesCompany,
+        GeneratesWalletCode $generatesWalletCode,
+        CreatesWallet $createsWallet,
+        GeneratesTransactionBillNumber $generatesTransactionBillNumber,
+        CreatesTransaction $createsTransaction,
+        UpdatesWallet $updatesWallet,
+        CreditWalletProcessor $creditWalletProcessor
+    )
+    {
+        $this->fetchesCompany = $fetchesCompany;
+        $this->generatesWalletCode = $generatesWalletCode;
+        $this->createsWallet = $createsWallet;
+        $this->generatesTransactionBillNumber = $generatesTransactionBillNumber;
+        $this->createsTransaction = $createsTransaction;
+        $this->updatesWallet = $updatesWallet;
+        $this->creditWalletProcessor = $creditWalletProcessor;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        $amount = floatval(str_replace(',', '', $request->input('amount')));
+
+        $company = $this->fetchesCompany->execute(['id' => $request->input('company_id')]);
+
+        $reference = $request->input('reference');
+
+        $type = $request->input('transaction_type');
+
+        $wallet = $this->creditWalletProcessor->execute($company, $type, $amount, $reference);
+
+        return $this->resourceResponse(new WalletResource($wallet));
+    }
+}
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/DebitWalletLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/DebitWalletLogic.php
new file mode 100644
index 00000000..682065c0
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/DebitWalletLogic.php
@@ -0,0 +1,117 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Transactions\DataTransferObjects\TransactionObject;
+use App\Classes\Modules\Companies\Services\FetchesCompany;
+use App\Classes\Modules\Transactions\Services\GeneratesTransactionBillNumber;
+use App\Classes\Modules\Transactions\Services\CreatesTransaction;
+use App\Classes\Modules\Wallets\Services\UpdatesWallet;
+
+use App\Classes\ValueObjects\Constants\TransactionType;
+use App\Classes\ValueObjects\Constants\PaymentMethodType;
+use App\Classes\ValueObjects\Constants\ApprovalStatus;
+use App\Http\Resources\WalletResource;
+
+use ErrorException;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class DebitWalletLogic extends AbstractControllerLogic
+{
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'Debit into Company Wallet',
+            'message' => 'You have successfully debit company wallet'
+        ];
+    }
+
+
+    /** @var FetchesCompany  */
+    private $fetchesCompany;
+
+    /** @var GeneratesTransactionBillNumber  */
+    private $generatesTransactionBillNumber;
+
+    /** @var CreatesTransaction */
+    private $createsTransaction;
+
+    /** @var UpdatesWallet */
+    private $updatesWallet;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param FetchesCompany $fetchesCompany
+     * @param GeneratesTransactionBillNumber $generatesTransactionBillNumber
+     * @param CreatesTransaction $createsTransaction
+     * @param UpdatesWallet $updatesWallet
+     */
+    public function __construct(
+        FetchesCompany $fetchesCompany,
+        GeneratesTransactionBillNumber $generatesTransactionBillNumber,
+        CreatesTransaction $createsTransaction,
+        UpdatesWallet $updatesWallet
+    )
+    {
+        $this->fetchesCompany = $fetchesCompany;
+        $this->generatesTransactionBillNumber = $generatesTransactionBillNumber;
+        $this->createsTransaction = $createsTransaction;
+        $this->updatesWallet = $updatesWallet;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        $amount = floatval(str_replace(',', '', $request->input('amount')));
+        $company = $this->fetchesCompany->execute(['id' => $request->input('company_id')]);
+        $reference = $request->input('reference');
+
+        if (!$company->wallets()->first()) {
+            $object = new WalletObject($company->id, 1, $this->generatesWalletCode->execute());
+            $wallet = $this->createsWallet->execute($object, $company);
+        }
+
+        $wallet = $company->wallets()->first();
+
+        $billNumber = $this->generatesTransactionBillNumber->execute('DEBIT-NOTE-');
+        
+        $transaction_object = new TransactionObject(
+            $billNumber, 
+            TransactionType::DEBIT_NOTE, 
+            1, 
+            $wallet->company->id,
+            1, 
+            PaymentMethodType::CASH,
+            $amount, 
+            $amount, 
+            1,
+            1, 
+            1,
+            0, 
+            0, 
+            null, 
+            ApprovalStatus::APPROVED,
+            [],
+            $reference
+        );
+
+        $transaction = $this->createsTransaction->execute($wallet, $transaction_object);
+        $updateWalletAmount = $wallet->amount - $transaction->amount;
+
+        $walletOject = new WalletObject($wallet->company->id, $wallet->currency_id, $wallet->code, $updateWalletAmount);
+
+        $wallet = $this->updatesWallet->execute($wallet, $walletOject);
+
+        return $this->resourceResponse(new WalletResource($wallet));
+    }
+}
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/ListWalletLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/ListWalletLogic.php
new file mode 100644
index 00000000..cf6b86bb
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/ListWalletLogic.php
@@ -0,0 +1,60 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Services\ListsWallet;
+use App\Classes\Modules\Wallets\Standards\Rules\CanListWallet;
+use App\Http\Resources\WalletResource;
+
+use ErrorException;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class ListWalletLogic extends AbstractControllerLogic
+{
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'List Company Wallet',
+            'message' => 'You have successfully list company wallet'
+        ];
+    }
+
+    /** @var ListWallet  */
+   private $listsWallet;
+
+   /** @var CanCreateCompanyWallet */
+   private $canListWallet;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param CreatesWallet $createsWallet
+     * @param GeneratesWalletCode $generatesWalletCode
+     * @param CanCreateCompanyWallet $canCreateCompanyWallet
+     */
+    public function __construct(CanListWallet $canListWallet, ListsWallet $listsWallet)
+    {
+        $this->canListWallet = $canListWallet;
+        $this->listsWallet = $listsWallet;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws ErrorException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        //$this->canListWallet->passes();
+
+        $query = $this->listsWallet->execute($this->listsWallet->deserializeFilters($request->input('filters')));
+
+        return $this->collectionResponse(WalletResource::collection($query));
+    }
+}
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/TopUpWalletLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/TopUpWalletLogic.php
new file mode 100644
index 00000000..c60cbf54
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/TopUpWalletLogic.php
@@ -0,0 +1,113 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use App\Classes\Exceptions\MalformedRequestException;
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Transactions\DataTransferObjects\TransactionObject;
+use App\Classes\Modules\Companies\Services\FetchesCompany;
+use App\Classes\Modules\Wallets\Services\CreatesWallet;
+use App\Classes\Modules\Wallets\Services\CreatesWalletTransaction;
+use App\Classes\Modules\Wallets\Services\GeneratesWalletCode;
+use App\Classes\Modules\Transactions\Services\GeneratesTransactionBillNumber;
+use App\Classes\Modules\Billplzs\Services\CreatesBillplzBill;
+use App\Classes\Modules\Transactions\Services\CreatesTransaction;
+use App\Classes\ValueObjects\Constants\TransactionType;
+use App\Classes\ValueObjects\Constants\PaymentMethodType;
+use App\Classes\ValueObjects\Constants\ApprovalStatus;
+use App\Http\Resources\WalletResource;
+use App\Http\Resources\WalletTransactionResource;
+use App\Models\Wallet;
+use ErrorException;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class TopUpWalletLogic extends AbstractControllerLogic
+{
+
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'TopUp into Company Wallet',
+            'message' => 'You have successfully created a topup request for company\'s wallet'
+        ];
+    }
+
+
+    /** @var FetchesCompany  */
+    private $fetchesCompany;
+
+    /** @var GeneratesWalletCode */
+    private $generatesWalletCode;
+
+    /** @var CreatesWallet  */
+    private $createsWallet;
+
+    /** @var GeneratesTransactionBillNumber  */
+    private $generatesTransactionBillNumber;
+
+    /** @var CreatesBillplzBill */
+    private $createsBillplzBill;
+
+    /** @var CreatesTransaction */
+    private $createsTransaction;
+
+
+    /**
+     * TopUpWalletLogic constructor.
+     * @param FetchesCompany $fetchesCompany
+     * @param GeneratesWalletCode $generatesWalletCode
+     * @param CreatesWallet $createsWallet
+     * @param GeneratesTransactionBillNumber $generatesTransactionBillNumber
+     * @param CreatesBillplzBill $createsBillplzBill
+     * @param CreatesTransaction $createsTransaction
+     */
+    public function __construct(FetchesCompany $fetchesCompany, GeneratesWalletCode $generatesWalletCode, CreatesWallet $createsWallet, GeneratesTransactionBillNumber $generatesTransactionBillNumber, CreatesBillplzBill $createsBillplzBill, CreatesTransaction $createsTransaction)
+    {
+        $this->fetchesCompany = $fetchesCompany;
+        $this->generatesWalletCode = $generatesWalletCode;
+        $this->createsWallet = $createsWallet;
+        $this->generatesTransactionBillNumber = $generatesTransactionBillNumber;
+        $this->createsBillplzBill = $createsBillplzBill;
+        $this->createsTransaction = $createsTransaction;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        $amount = floatval(str_replace(',', '', $request->input('amount')));
+        $company = $this->fetchesCompany->execute(['id' => $request->input('company_id')]);
+
+        /** @var Wallet $wallet */
+        $wallet = $company->wallets()->first();
+
+        if (!$wallet) {
+            $object = new WalletObject($company->id, 1, $this->generatesWalletCode->execute());
+            /** @var Wallet $wallet */
+            $wallet = $this->createsWallet->execute($object, $company);
+        }
+
+        $user = $company->employees()->first();
+        $billNumber = $this->generatesTransactionBillNumber->execute('TOPUP-');
+
+        if($amount < 0) {
+            throw new MalformedRequestException('Top up credit value must be greater than zero.');
+        }
+
+        $billPlzBill = $this->createsBillplzBill->execute($company->name, $user->email, 'This payment is credit topup for company ref. ' . $company->reference, $amount, $billNumber, $request->input('bank_code'), true);
+
+        $transaction_object = new TransactionObject($billNumber, TransactionType::TOP_UP, 1, $company->id, 1, PaymentMethodType::PAYMENT_GATEWAY, $amount, $amount, 1, 1, 1, 0, 0, null, ApprovalStatus::PENDING_SUBMISSION, [], $billPlzBill->id);
+
+        $transaction = $this->createsTransaction->execute($wallet, $transaction_object);
+
+        return $this->resourceResponse(new WalletTransactionResource($transaction));
+    }
+}
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/UpdateStatusWalletLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/UpdateStatusWalletLogic.php
new file mode 100644
index 00000000..b051d3e3
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/UpdateStatusWalletLogic.php
@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Services\ListsWallet;
+use App\Classes\Modules\Wallets\Services\FetchesWallet;
+use App\Classes\ValueObjects\Constants\TransactionType;
+use App\Classes\ValueObjects\Constants\ApprovalStatus;
+
+use App\Classes\Modules\Wallets\Standards\Rules\CanListWallet;
+use App\Http\Resources\WalletResource;
+use App\Classes\Modules\Transactions\Processors\UpdateWalletTransactionProcessor;
+
+use ErrorException;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class UpdateStatusWalletLogic extends AbstractControllerLogic
+{
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'Update Status Transaction Company Wallet',
+            'message' => 'You have successfully status transaction company wallet'
+        ];
+    }
+
+    /** @var ListWallet  */
+   private $fetchesWallet;
+
+   /** @var CanCreateCompanyWallet */
+   private $canListWallet;
+
+    /** @var UpdateWalletTransactionProcessor */
+    private $updateWalletTransactionProcessor;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param CreatesWallet $createsWallet
+     * @param GeneratesWalletCode $generatesWalletCode
+     * @param CanCreateCompanyWallet $canCreateCompanyWallet
+     */
+    public function __construct(FetchesWallet $fetchesWallet, UpdateWalletTransactionProcessor $updateWalletTransactionProcessor)
+    {
+        $this->fetchesWallet = $fetchesWallet;
+        $this->updateWalletTransactionProcessor = $updateWalletTransactionProcessor;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws ErrorException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        $status = ($request->route('status')=='approve') ? 2 : 4;
+
+        $wallet = $this->updateWalletTransactionProcessor->execute($request->route('transaction_id'), $status);
+
+        return $this->resourceResponse(new WalletResource($wallet));
+
+    }
+}
diff --git a/app/Classes/Modules/Wallets/ControllersLogic/WithdrawWalletLogic.php b/app/Classes/Modules/Wallets/ControllersLogic/WithdrawWalletLogic.php
new file mode 100644
index 00000000..b1491ab7
--- /dev/null
+++ b/app/Classes/Modules/Wallets/ControllersLogic/WithdrawWalletLogic.php
@@ -0,0 +1,72 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\ControllersLogic;
+
+use App\Classes\General\Abstracts\AbstractControllerLogic;
+
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Services\ListsWallet;
+use App\Classes\Modules\Wallets\Services\FetchesWallet;
+use App\Classes\ValueObjects\Constants\TransactionType;
+
+use App\Classes\Modules\Wallets\Standards\Rules\CanWithdrawWallet;
+use App\Http\Resources\WalletResource;
+use App\Classes\Modules\Transactions\Processors\CreateWalletTransactionProcessor;
+
+use ErrorException;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class WithdrawWalletLogic extends AbstractControllerLogic
+{
+    /**
+     * @return array
+     */
+    protected function notification():array {
+        return [
+            'title' => 'Withdraw from Company Wallet',
+            'message' => 'You have successfully withdraw company wallet'
+        ];
+    }
+
+    /** @var FetchesWallet  */
+   private $fetchesWallet;
+
+   /** @var CanWithdrawWallet */
+   private $canWithdrawWallet;
+
+    /** @var CreateWalletTransactionProcessor */
+    private $createWalletTransactionProcessor;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param CreatesWallet $createsWallet
+     * @param GeneratesWalletCode $generatesWalletCode
+     * @param CanCreateCompanyWallet $canCreateCompanyWallet
+     */
+    public function __construct(CanWithdrawWallet $canWithdrawWallet, FetchesWallet $fetchesWallet, CreateWalletTransactionProcessor $createWalletTransactionProcessor)
+    {
+        $this->canWithdrawWallet = $canWithdrawWallet;
+        $this->fetchesWallet = $fetchesWallet;
+        $this->createWalletTransactionProcessor = $createWalletTransactionProcessor;
+    }
+
+    /**
+     * @param Request $request
+     * @return JsonResponse
+     * @throws ErrorException
+     */
+    public function logic(Request $request) : JsonResponse
+    {
+        $wallet = $this->fetchesWallet->execute(['id' => $request->input('wallet_id')]);
+
+        $walletOject = new WalletObject( $wallet->company->id,  $wallet->currency_id,  $wallet->code, $request->input('amount'));
+
+        $this->canWithdrawWallet->passes($walletOject);
+
+        $transaction = $this->createWalletTransactionProcessor->execute($wallet, $walletOject, TransactionType::WITHDRAW);
+
+        return $this->resourceResponse(new WalletResource($wallet));
+    }
+}
diff --git a/app/Classes/Modules/Wallets/DataTransferObjects/WalletObject.php b/app/Classes/Modules/Wallets/DataTransferObjects/WalletObject.php
new file mode 100644
index 00000000..4bfae2f4
--- /dev/null
+++ b/app/Classes/Modules/Wallets/DataTransferObjects/WalletObject.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\DataTransferObjects;
+
+use App\Classes\General\Interfaces\DataTransferObject;
+
+class WalletObject implements DataTransferObject
+{
+
+    /** @var int */
+    private $company_id;
+
+    /** @var int */
+	private $currency_id;
+
+	/** @var int */
+	private $code;
+
+    private $amount;
+
+    /**
+     * WalletObject constructor.
+     * @param int $company_id
+     * @param int $currency
+     * @param int $code
+     */
+    public function __construct(int $company_id, int $currency, int $code, float $amount=0)
+    {
+        $this->company_id = $company_id;
+        $this->currency_id = $currency;
+        $this->code = $code;
+        $this->amount = $amount;
+    }
+
+    /**
+     * @return int
+     */
+    public function getCompanyId(): int
+    {
+        return $this->company_id;
+    }
+
+    /**
+     * @return int
+     */
+    public function getCurrency(): int
+    {
+        return $this->currency_id;
+    }
+
+    /**
+     * @return int
+     */
+    public function getCode(): int
+    {
+        return $this->code;
+    }
+
+    public function getAmount(): float
+    {
+        return $this->amount;
+    }
+
+
+}
diff --git a/app/Classes/Modules/Wallets/DataTransferObjects/WalletTransactionObject.php b/app/Classes/Modules/Wallets/DataTransferObjects/WalletTransactionObject.php
new file mode 100644
index 00000000..234c8f57
--- /dev/null
+++ b/app/Classes/Modules/Wallets/DataTransferObjects/WalletTransactionObject.php
@@ -0,0 +1,94 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\DataTransferObjects;
+
+use App\Classes\General\Interfaces\DataTransferObject;
+
+class WalletTransactionObject implements DataTransferObject
+{
+
+    private $wallet_id;
+
+    private $bill_no;
+    
+    private $trans_type;
+    
+    private $amount;
+    
+    private $currency_id;
+    
+    private $original_amount;
+    
+    private $original_currency_id;
+
+    private $currency_rate;
+    
+    public function __construct(
+        int $wallet_id, int $bill_no,int $trans_type,
+        float $amount, int $currency_id, int $original_amount,
+        int $original_currency_id, float $currency_rate
+    ){
+        $this->wallet_id = $wallet_id;
+        $this->bill_no = $bill_no;
+        $this->trans_type = $trans_type;
+        $this->amount= $amount;
+        $this->currency_id = $currency_id;
+        $this->original_amount = $original_amount;
+        $this->original_currency_id = $original_currency_id;
+        $this->currency_rate = $currency_rate;
+    }
+
+    /**
+     * @return int
+     */
+    public function getWalletId(): int
+    {
+        return $this->wallet_id;
+    }
+    
+    /**
+     * @return int
+     */
+    public function getBillNo(): int
+    {
+        return $this->bill_no;
+    }
+    
+    /**
+     * @return int
+     */
+    public function getTransType(): int
+    {
+        return $this->trans_type;
+    }
+    
+    
+    public function getAmount(): float
+    {
+        return $this->amount;
+    }
+
+    /**
+     * @return int
+     */
+    public function getCurrency(): int
+    {
+        return $this->currency_id;
+    }
+    
+    
+    public function getOriginalAmount(): float
+    {
+        return $this->original_amount;
+    }
+    
+    public function getOriginalCurrency(): int
+    {
+        return $this->original_currency_id;
+    }
+    
+    public function getCurrencyRate(): float
+    {
+        return $this->currency_rate;
+    }
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Processors/CreditWalletProcessor.php b/app/Classes/Modules/Wallets/Processors/CreditWalletProcessor.php
new file mode 100644
index 00000000..65f3b9b6
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Processors/CreditWalletProcessor.php
@@ -0,0 +1,90 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Processors;
+
+use App\Models\Wallet;
+use App\Models\Company;
+use App\Classes\ValueObjects\Constants\ApprovalStatus;
+use App\Classes\Modules\Wallets\Services\CreatesWallet;
+use App\Classes\Modules\Wallets\Services\UpdatesWallet;
+use App\Classes\ValueObjects\Constants\TransactionType;
+use App\Classes\ValueObjects\Constants\PaymentMethodType;
+use App\Classes\Modules\Wallets\Services\GeneratesWalletCode;
+use App\Classes\Modules\Transactions\Services\CreatesTransaction;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Transactions\DataTransferObjects\TransactionObject;
+use App\Classes\Modules\Transactions\Services\GeneratesTransactionBillNumber;
+
+class CreditWalletProcessor
+{
+    /** @var GeneratesWalletCode */
+    private $generatesWalletCode;
+
+    /** @var CreatesWallet  */
+    private $createsWallet;
+
+    /** @var GeneratesTransactionBillNumber  */
+    private $generatesTransactionBillNumber;
+
+    /** @var CreatesTransaction */
+    private $createsTransaction;
+
+    /** @var UpdatesWallet */
+    private $updatesWallet;
+
+    /**
+     * CreateWalletLogic constructor.
+     * @param GeneratesWalletCode $generatesWalletCode
+     * @param CreatesWallet $createsWallet
+     * @param GeneratesTransactionBillNumber $generatesTransactionBillNumber
+     * @param CreatesTransaction $createsTransaction
+     * @param UpdatesWallet $updatesWallet
+     */
+    public function __construct(
+        GeneratesWalletCode $generatesWalletCode,
+        CreatesWallet $createsWallet,
+        GeneratesTransactionBillNumber $generatesTransactionBillNumber,
+        CreatesTransaction $createsTransaction,
+        UpdatesWallet $updatesWallet
+    )
+    {
+        $this->generatesWalletCode = $generatesWalletCode;
+        $this->createsWallet = $createsWallet;
+        $this->generatesTransactionBillNumber = $generatesTransactionBillNumber;
+        $this->createsTransaction = $createsTransaction;
+        $this->updatesWallet = $updatesWallet;
+    }
+
+
+    /**
+     * @param Company $company
+     * @param int $transactionType
+     * @param float $amount
+     * @param string $reference
+     * @return \Illuminate\Database\Eloquent\Model
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function execute(Company $company, int $transactionType, float $amount, string $reference)
+    {
+        if (!$company->wallets()->first()) {
+            $object = new WalletObject($company->id, 1, $this->generatesWalletCode->execute());
+            $this->createsWallet->execute($object, $company);
+        }
+
+        /** @var Wallet $wallet */
+        $wallet = $company->wallets()->first();
+
+        $billNumber = $this->generatesTransactionBillNumber->execute($transactionType === 2 ? 'DEBIT-NOTE-' : 'CREDIT-NOTE-');
+        
+        $transaction_object = new TransactionObject($billNumber, $transactionType === 2 ? TransactionType::DEBIT_NOTE : TransactionType::CREDIT_NOTE, 1,  $wallet->owner->id,  1, PaymentMethodType::CASH,  $amount,  $amount,  1,  1,  1,  0,  0,  null,  ApprovalStatus::APPROVED,  [], $reference);
+        $transaction = $this->createsTransaction->execute($wallet, $transaction_object);
+        
+        $updateWalletAmount = $transactionType === 2 ? ($wallet->amount - $transaction->amount) : ($wallet->amount + $transaction->amount);
+
+        $walletObject = new WalletObject($wallet->owner->id, $wallet->currency_id, $wallet->code, $updateWalletAmount);
+
+        $wallet = $this->updatesWallet->execute($wallet, $walletObject);
+
+        return $wallet;
+    }
+}
diff --git a/app/Classes/Modules/Wallets/Services/ChecksIfWalletCodeExists.php b/app/Classes/Modules/Wallets/Services/ChecksIfWalletCodeExists.php
new file mode 100644
index 00000000..4d00540a
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/ChecksIfWalletCodeExists.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+
+use App\Models\Wallet;
+
+class ChecksIfWalletCodeExists
+{
+
+    /** @var wallet */
+    private $repository;
+
+
+    /**
+     * ChecksIfWalletCodeExists constructor.
+     * @param Wallet $repository
+     */
+    public function __construct(wallet $repository)
+    {
+        $this->repository = $repository;
+    }
+
+    public function execute(int $code): bool {
+        return $this->repository->where('code', $code)->exists();
+    }
+
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Services/ChecksIfWalletTransactionBillNoExists.php b/app/Classes/Modules/Wallets/Services/ChecksIfWalletTransactionBillNoExists.php
new file mode 100644
index 00000000..43df87d4
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/ChecksIfWalletTransactionBillNoExists.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+
+use App\Models\WalletTransaction;
+
+class ChecksIfWalletTransactionBillNoExists
+{
+
+    private $repository;
+
+    public function __construct(WalletTransaction $repository)
+    {
+        $this->repository = $repository;
+    }
+
+    public function execute(int $bill_no): bool {
+        return $this->repository->where('bill_no', $bill_no)->exists();
+    }
+
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Services/CreatesWallet.php b/app/Classes/Modules/Wallets/Services/CreatesWallet.php
new file mode 100644
index 00000000..2a927e6d
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/CreatesWallet.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+use App\Classes\General\Eloquent\AbstractUpdateRecord;
+use App\Classes\General\Eloquent\AbstractUpdateRelationshipRecord;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Models\Wallet;
+use App\Models\Company;
+
+class CreatesWallet extends AbstractUpdateRelationshipRecord
+{
+    /**
+     * @param WalletObject $object
+     * @return \Illuminate\Database\Eloquent\Model
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function execute(WalletObject $object, Company $company) {
+        $model = new Wallet();
+        //$model->company_id = $object->getCompanyId();
+        $model->code = $object->getCode();
+        $model->currency_id = $object->getCurrency();
+
+        return $this->handler($company->wallets(), $model);
+    }
+}
diff --git a/app/Classes/Modules/Wallets/Services/CreatesWalletTransaction.php b/app/Classes/Modules/Wallets/Services/CreatesWalletTransaction.php
new file mode 100644
index 00000000..0b40879c
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/CreatesWalletTransaction.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+use App\Classes\General\Eloquent\AbstractUpdateRecord;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletTransactionObject;
+use App\Models\WalletTransaction;
+
+class CreatesWalletTransaction extends AbstractUpdateRecord
+{
+    /**
+     * @param WalletTransactionObject $object
+     * @return \Illuminate\Database\Eloquent\Model
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function execute(WalletTransactionObject $object) {
+        $model = new WalletTransaction();
+        $model->wallet_id = $object->getWalletId();
+        $model->bill_no = $object->getBillNo();
+        $model->trans_type = $object->getTransType();
+        $model->amount = $object->getAmount();
+        $model->currency_id = $object->getCurrency();
+        $model->original_amount = $object->getOriginalAmount();
+        $model->original_currency_id = $object->getOriginalCurrency();
+        $model->currency_rate = $object->getCurrencyRate();
+
+        return $this->handler($model);
+
+    }
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Services/FetchesWallet.php b/app/Classes/Modules/Wallets/Services/FetchesWallet.php
new file mode 100644
index 00000000..c3542bb7
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/FetchesWallet.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+
+use App\Classes\General\Eloquent\AbstractFetchRecord;
+use Illuminate\Database\Eloquent\Builder;
+use App\Models\Wallet;
+
+class FetchesWallet extends AbstractFetchRecord
+{
+
+    /** @var Wallet */
+    private $repository;
+
+
+    /**
+     * FetchesWallet constructor.
+     * @param Wallet $repository
+     */
+    public function __construct(Wallet $repository)
+    {
+        $this->repository = $repository;
+    }
+
+
+    /**
+     * @return Builder
+     */
+    public function getRepository(): Builder
+    {
+        return $this->repository->newQuery();
+    }
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Services/GeneratesWalletCode.php b/app/Classes/Modules/Wallets/Services/GeneratesWalletCode.php
new file mode 100644
index 00000000..af2bda7e
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/GeneratesWalletCode.php
@@ -0,0 +1,32 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+
+class GeneratesWalletCode
+{
+
+    /** @var ChecksIfWalletCodeExists */
+    private $walletCodeExists;
+
+    /**
+     * GeneratesWalletCode constructor.
+     * @param ChecksIfWalletCodeExists $walletCodeExists
+     */
+    public function __construct(ChecksIfWalletCodeExists $walletCodeExists)
+    {
+        $this->walletCodeExists = $walletCodeExists;
+    }
+
+
+    /**
+     * @return int
+     */
+    public function execute(): int {
+
+        $code = mt_rand(100000001, 999999999);
+        return !$this->walletCodeExists->execute($code) ? $code : self::execute();
+
+    }
+
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Services/GeneratesWalletTransactionBillNo.php b/app/Classes/Modules/Wallets/Services/GeneratesWalletTransactionBillNo.php
new file mode 100644
index 00000000..d3758d72
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/GeneratesWalletTransactionBillNo.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+
+class GeneratesWalletTransactionBillNo
+{
+
+    
+    private $walletTransationBillNoExists;
+
+   
+    public function __construct(ChecksIfWalletTransactionBillNoExists $walletTransationBillNoExists)
+    {
+        $this->walletTransationBillNoExists = $walletTransationBillNoExists;
+    }
+
+
+   
+    public function execute(): int {
+
+        $code = mt_rand(100000001, 999999999);
+        return !$this->walletTransationBillNoExists->execute($code) ? $code : self::execute();
+
+    }
+
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Services/ListsWallet.php b/app/Classes/Modules/Wallets/Services/ListsWallet.php
new file mode 100644
index 00000000..c11e2063
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/ListsWallet.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+use Illuminate\Database\Eloquent\Builder;
+use App\Classes\General\Eloquent\AbstractListRecord;
+use App\Models\Wallet;
+
+class ListsWallet extends AbstractListRecord
+{
+    /** @var Booking */
+    private $repository;
+
+    /**
+     * ListsBookings constructor.
+     * @param Booking $repository
+     */
+    public function __construct(Wallet $repository)
+    {
+        $this->repository = $repository;
+    }
+
+    /**
+     * @return Builder
+     */
+    public function getRepository(): Builder
+    {
+        return $this->repository->newQuery();
+    }
+}
diff --git a/app/Classes/Modules/Wallets/Services/UpdatesWallet.php b/app/Classes/Modules/Wallets/Services/UpdatesWallet.php
new file mode 100644
index 00000000..8b268fab
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/UpdatesWallet.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+use App\Classes\General\Eloquent\AbstractUpdateRecord;
+use App\Classes\General\Eloquent\AbstractUpdateRelationshipRecord;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Models\Wallet;
+use App\Models\Company;
+
+class UpdatesWallet extends AbstractUpdateRecord
+{
+    /**
+     * @param WalletObject $object
+     * @return \Illuminate\Database\Eloquent\Model
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function execute(Wallet $model, WalletObject  $object) {
+        $model->amount = $object->getAmount();
+        $model->code = $object->getCode();
+        $model->currency_id = $object->getCurrency();
+
+
+        return $this->handler($model);
+
+    }
+}
diff --git a/app/Classes/Modules/Wallets/Services/UpdatesWalletBalance.php b/app/Classes/Modules/Wallets/Services/UpdatesWalletBalance.php
new file mode 100644
index 00000000..a724cf24
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Services/UpdatesWalletBalance.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Services;
+
+use App\Classes\General\Eloquent\AbstractUpdateRecord;
+use App\Classes\General\Eloquent\AbstractUpdateRelationshipRecord;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Models\Wallet;
+use App\Models\Company;
+
+class UpdatesWalletBalance extends AbstractUpdateRecord
+{
+    /**
+     * @param Wallet $model
+     * @param $amount
+     * @return \Illuminate\Database\Eloquent\Model
+     * @throws \App\Classes\Exceptions\MalformedRequestException
+     */
+    public function execute(Wallet $model, $amount) {
+
+        $model->amount = $model->amount + $amount;
+        return $this->handler($model);
+
+    }
+}
diff --git a/app/Classes/Modules/Wallets/Standards/Rules/CanCreateCompanyWallet.php b/app/Classes/Modules/Wallets/Standards/Rules/CanCreateCompanyWallet.php
new file mode 100644
index 00000000..0f1dd065
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Rules/CanCreateCompanyWallet.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Rules;
+
+
+use App\Classes\General\Abstracts\AbstractRule;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Standards\Validators\CompanyWalletValidation;
+
+class CanCreateCompanyWallet extends AbstractRule
+{
+
+    /** @var CompanyWalletValidation */
+    private $companyWalletValidation;
+
+    /**
+     * CanCreateCompanyWallet constructor.
+     * @param CompanyWalletValidation $companyWalletValidation
+     */
+    public function __construct(CompanyWalletValidation $companyWalletValidation)
+    {
+        $this->companyWalletValidation = $companyWalletValidation;
+    }
+
+
+    /**
+     * @return bool
+     */
+    protected function authorized(): bool
+    {
+        // TODO  Set Authorization rules
+        return true;
+    }
+
+    /**
+     * @param WalletObject $object
+     * @return bool
+     * @throws \App\Classes\Exceptions\RequestValidationException
+     */
+    protected function validators($object): bool
+    {
+        return $this->companyWalletValidation->validate($object);
+    }
+
+
+    /**
+     * @param WalletObject $object
+     * @return bool
+     */
+    protected function criteria($object): bool
+    {
+        return true;
+    }
+
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Standards/Rules/CanCreateWalletTransaction.php b/app/Classes/Modules/Wallets/Standards/Rules/CanCreateWalletTransaction.php
new file mode 100644
index 00000000..8beafb37
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Rules/CanCreateWalletTransaction.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Rules;
+
+
+use App\Classes\General\Abstracts\AbstractRule;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletTransactionObject;
+use App\Classes\Modules\Wallets\Standards\Validators\WalletTransactionValidation;
+
+class CanCreateWalletTransaction extends AbstractRule
+{
+
+    /** @var WalletTransactionValidation */
+    private $walletTransactionValidation;
+
+  
+    public function __construct(WalletTransactionValidation $walletTransactionValidation)
+    {
+        $this->walletTransactionValidation = $walletTransactionValidation;
+    }
+
+
+    /**
+     * @return bool
+     */
+    protected function authorized(): bool
+    {
+        // TODO  Set Authorization rules
+        return true;
+    }
+
+    /**
+     * @param WalletTransactionObject $object
+     * @return bool
+     * @throws \App\Classes\Exceptions\RequestValidationException
+     */
+    protected function validators($object): bool
+    {
+        return $this->walletTransactionValidation->validate($object);
+    }
+
+    /**
+     * @param WalletTransactionObject $object
+     * @return bool
+     */
+    protected function criteria($object): bool
+    {
+        return true;
+    }
+
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Standards/Rules/CanListWallet.php b/app/Classes/Modules/Wallets/Standards/Rules/CanListWallet.php
new file mode 100644
index 00000000..c87cb316
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Rules/CanListWallet.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Rules;
+
+
+use App\Classes\General\Abstracts\AbstractRule;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Standards\Validators\ListWalletValidation;
+
+class CanListWallet extends AbstractRule
+{
+
+    /** @var ListWalletValidation */
+    private $listWalletValidation;
+
+
+    public function __construct(ListWalletValidation $listWalletValidation)
+    {
+        $this->listWalletValidation = $listWalletValidation;
+    }
+
+
+    /**
+     * @return bool
+     */
+    protected function authorized(): bool
+    {
+        // TODO  Set Authorization rules
+        return true;
+    }
+
+    /**
+     * @param WalletObject $object
+     * @return bool
+     * @throws \App\Classes\Exceptions\RequestValidationException
+     */
+    protected function validators($object): bool
+    {
+        return $this->listWalletValidation->validate($object);
+    }
+
+    /**
+     * @param WalletTransactionObject $object
+     * @return bool
+     */
+    protected function criteria($object): bool
+    {
+        return true;
+    }
+
+}
diff --git a/app/Classes/Modules/Wallets/Standards/Rules/CanTopUpWallet.php b/app/Classes/Modules/Wallets/Standards/Rules/CanTopUpWallet.php
new file mode 100644
index 00000000..9a005498
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Rules/CanTopUpWallet.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Rules;
+
+
+use App\Classes\General\Abstracts\AbstractRule;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Standards\Validators\TopUpWalletValidation;
+
+class CanTopUpWallet extends AbstractRule
+{
+
+    /** @var TopUpWalletValidation */
+    private $topUpWalletValidation;
+
+
+    public function __construct(TopUpWalletValidation $topUpWalletValidation)
+    {
+        $this->topUpWalletValidation = $topUpWalletValidation;
+    }
+
+
+    /**
+     * @return bool
+     */
+    protected function authorized(): bool
+    {
+        // TODO  Set Authorization rules
+        return true;
+    }
+
+    /**
+     * @param WalletObject $object
+     * @return bool
+     * @throws \App\Classes\Exceptions\RequestValidationException
+     */
+    protected function validators($object): bool
+    {
+        return $this->topUpWalletValidation->validate($object);
+    }
+
+    /**
+     * @param WalletTransactionObject $object
+     * @return bool
+     */
+    protected function criteria($object): bool
+    {
+        return true;
+    }
+
+}
diff --git a/app/Classes/Modules/Wallets/Standards/Rules/CanWithdrawWallet.php b/app/Classes/Modules/Wallets/Standards/Rules/CanWithdrawWallet.php
new file mode 100644
index 00000000..6fb4019d
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Rules/CanWithdrawWallet.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Rules;
+
+
+use App\Classes\General\Abstracts\AbstractRule;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+use App\Classes\Modules\Wallets\Standards\Validators\WithdrawWalletValidation;
+
+class CanWithdrawWallet extends AbstractRule
+{
+
+    /** @var WithdrawWalletValidation */
+    private $witdrawWalletValidation;
+
+
+    public function __construct(WithdrawWalletValidation $witdrawWalletValidation)
+    {
+        $this->witdrawWalletValidation = $witdrawWalletValidation;
+    }
+
+
+    /**
+     * @return bool
+     */
+    protected function authorized(): bool
+    {
+        // TODO  Set Authorization rules
+        return true;
+    }
+
+    /**
+     * @param WalletObject $object
+     * @return bool
+     * @throws \App\Classes\Exceptions\RequestValidationException
+     */
+    protected function validators($object): bool
+    {
+        return $this->witdrawWalletValidation->validate($object);
+    }
+
+    /**
+     * @param WalletTransactionObject $object
+     * @return bool
+     */
+    protected function criteria($object): bool
+    {
+        return true;
+    }
+
+}
diff --git a/app/Classes/Modules/Wallets/Standards/Validators/CompanyWalletValidation.php b/app/Classes/Modules/Wallets/Standards/Validators/CompanyWalletValidation.php
new file mode 100644
index 00000000..c924574d
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Validators/CompanyWalletValidation.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Validators;
+
+use App\Classes\General\Abstracts\AbstractValidation;
+use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
+
+class CompanyWalletValidation extends AbstractValidation
+{
+    /**
+     * @param WalletObject $object
+     * @return array
+     */
+    protected function data($object): array 
+    {
+        return [
+            'company_id' => $object->getCompanyId(),
+            'currency_id' => $object->getCurrency(),
+        ];
+    }
+
+    /**
+     * @return array
+     */
+    protected function rules(): array 
+    {
+        return [
+            'company_id' => 'required',
+            'currency_id' => 'required',
+        ];
+    }
+
+    /**
+     * @return array
+     */
+    protected function messages(): array 
+    {
+        return [];
+    }
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Standards/Validators/ListWalletValidation.php b/app/Classes/Modules/Wallets/Standards/Validators/ListWalletValidation.php
new file mode 100644
index 00000000..1f75aa54
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Validators/ListWalletValidation.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Validators;
+
+use App\Classes\General\Abstracts\AbstractValidation;
+
+class ListWalletValidation extends AbstractValidation
+{
+
+    protected function data($object): array
+    {
+        return [];
+    }
+
+    /**
+     * @return array
+     */
+    protected function rules(): array
+    {
+        return [];
+    }
+
+    /**
+     * @return array
+     */
+    protected function messages(): array
+    {
+        return [];
+    }
+}
diff --git a/app/Classes/Modules/Wallets/Standards/Validators/TopUpWalletValidation.php b/app/Classes/Modules/Wallets/Standards/Validators/TopUpWalletValidation.php
new file mode 100644
index 00000000..d2e1244c
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Validators/TopUpWalletValidation.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Validators;
+
+use App\Classes\General\Abstracts\AbstractValidation;
+
+class TopUpWalletValidation extends AbstractValidation
+{
+
+    protected function data($object): array
+    {
+        return [];
+    }
+
+    /**
+     * @return array
+     */
+    protected function rules(): array
+    {
+        return [];
+    }
+
+    /**
+     * @return array
+     */
+    protected function messages(): array
+    {
+        return [];
+    }
+}
diff --git a/app/Classes/Modules/Wallets/Standards/Validators/WalletTransactionValidation.php b/app/Classes/Modules/Wallets/Standards/Validators/WalletTransactionValidation.php
new file mode 100644
index 00000000..8944795c
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Validators/WalletTransactionValidation.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Validators;
+
+use App\Classes\General\Abstracts\AbstractValidation;
+
+class WalletTransactionValidation extends AbstractValidation
+{
+    
+    protected function data($object): array 
+    {
+        return [
+            'wallet_id' => $object->getWalletId(),
+            'currency_id' => $object->getCurrency(),
+            'amount' => $object->getAmount(),
+            'trans_type'=>$object->getTransType()
+        ];
+    }
+
+    /**
+     * @return array
+     */
+    protected function rules(): array 
+    {
+        return [
+            'wallet_id' => 'required',
+            'currency_id' => 'required',
+            'amount' => 'required',
+            'trans_type'=>'required'
+        ];
+    }
+
+    /**
+     * @return array
+     */
+    protected function messages(): array 
+    {
+        return [];
+    }
+}
\ No newline at end of file
diff --git a/app/Classes/Modules/Wallets/Standards/Validators/WithdrawWalletValidation.php b/app/Classes/Modules/Wallets/Standards/Validators/WithdrawWalletValidation.php
new file mode 100644
index 00000000..78660228
--- /dev/null
+++ b/app/Classes/Modules/Wallets/Standards/Validators/WithdrawWalletValidation.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Classes\Modules\Wallets\Standards\Validators;
+
+use App\Classes\General\Abstracts\AbstractValidation;
+
+class WithdrawWalletValidation extends AbstractValidation
+{
+
+    protected function data($object): array
+    {
+        return [];
+    }
+
+    /**
+     * @return array
+     */
+    protected function rules(): array
+    {
+        return [];
+    }
+
+    /**
+     * @return array
+     */
+    protected function messages(): array
+    {
+        return [];
+    }
+}
diff --git a/app/Classes/ValueObjects/Constants/TransactionType.php b/app/Classes/ValueObjects/Constants/TransactionType.php
index 07277b64..2800f27a 100644
--- a/app/Classes/ValueObjects/Constants/TransactionType.php
+++ b/app/Classes/ValueObjects/Constants/TransactionType.php
@@ -17,7 +17,7 @@ final class TransactionType {
 
     // public const PERFORMA = 4;
 
-    // public const TOP_UP = 5;
+    public const TOP_UP = 5;
 
     // public const REFUND = 6;
 
diff --git a/app/Http/Controllers/Transactions/MultipleInvoiceOnePaymentController.php b/app/Http/Controllers/Transactions/MultipleInvoiceOnePaymentController.php
index de1c7d1b..d317c10b 100644
--- a/app/Http/Controllers/Transactions/MultipleInvoiceOnePaymentController.php
+++ b/app/Http/Controllers/Transactions/MultipleInvoiceOnePaymentController.php
@@ -1,6 +1,6 @@
 <?php
 
-namespace App\Http\Controllers\Invoice;
+namespace App\Http\Controllers\Transactions;
 
 use App\Http\Controllers\Controller;
 use App\Classes\Modules\Transactions\ControllersLogic\multipleInvoicesWithOnePaymentLogic;
@@ -19,6 +19,7 @@ use App\Classes\Modules\Billplzs\Services\CreatesBillplzBill;
 use App\Classes\Modules\Wallets\DataTransferObjects\WalletObject;
 use App\Classes\Modules\Wallets\Services\GeneratesWalletCode;
 use App\Classes\Modules\Wallets\Services\CreatesWallet;
+
 use APP\models\PackingList;
 use App\Models\multipleInvoicesWithOnePayment;
 use DB;
@@ -36,7 +37,6 @@ class MultipleInvoiceOnePaymentController extends Controller
     {
 
         
-        // dd(json_decode($transactionsArray));
         $transactions = Transaction::whereIn('id', json_decode($transactionsArray))->where('type', TransactionType::SHIPPING_INVOICE)->get();
         $total = $transactions->sum('amount');
         $packingList =$transactions[1]->owner;
@@ -44,6 +44,7 @@ class MultipleInvoiceOnePaymentController extends Controller
         $companyModule = $order->companyModule;
         $company = $companyModule->company;
         $wallet = $company->wallets()->first();
+        // dd(json_decode($transactionsArray));
         
         if (!$wallet) {
             $object = new WalletObject($company->id, 1, $this->generatesWalletCode->execute());
@@ -58,6 +59,7 @@ class MultipleInvoiceOnePaymentController extends Controller
         }
         $billPlzBill = (App()->make(CreatesBillplzBill::class))->execute($company->name, 'example@gmail.com', 'This payment is credit topup for company ref. ' . $company->reference, $total, $billNumber, 'bank code', true);
 
+       
         $transaction_object = new TransactionObject($billNumber, TransactionType::TOP_UP, 1, $company->id, 1, PaymentMethodType::PAYMENT_GATEWAY, $total, $total, 1, 1, 1, 0, 0, null, ApprovalStatus::PENDING_SUBMISSION, [], 'test');
         
         // $transaction = $this->createsTransaction->execute($wallet, $transaction_object);
diff --git a/app/Http/Controllers/Wallets/CreateWalletController.php b/app/Http/Controllers/Wallets/CreateWalletController.php
new file mode 100644
index 00000000..1aa71179
--- /dev/null
+++ b/app/Http/Controllers/Wallets/CreateWalletController.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\CreateWalletLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CreateWalletController
+{
+
+    public function create(Request $request, CreateWalletLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
\ No newline at end of file
diff --git a/app/Http/Controllers/Wallets/CreateWalletTransactionController.php b/app/Http/Controllers/Wallets/CreateWalletTransactionController.php
new file mode 100644
index 00000000..70b94a03
--- /dev/null
+++ b/app/Http/Controllers/Wallets/CreateWalletTransactionController.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\CreateWalletTransactionLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CreateWalletTransactionController
+{
+
+    public function create(Request $request, CreateWalletTransactionLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
\ No newline at end of file
diff --git a/app/Http/Controllers/Wallets/CreditWalletController.php b/app/Http/Controllers/Wallets/CreditWalletController.php
new file mode 100644
index 00000000..b3143588
--- /dev/null
+++ b/app/Http/Controllers/Wallets/CreditWalletController.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\CreditWalletLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CreditWalletController
+{
+
+    public function credit(Request $request, CreditWalletLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
diff --git a/app/Http/Controllers/Wallets/DebitWalletController.php b/app/Http/Controllers/Wallets/DebitWalletController.php
new file mode 100644
index 00000000..7feafb39
--- /dev/null
+++ b/app/Http/Controllers/Wallets/DebitWalletController.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\DebitWalletLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class DebitWalletController
+{
+
+    public function debit(Request $request, DebitWalletLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
diff --git a/app/Http/Controllers/Wallets/ListWalletController.php b/app/Http/Controllers/Wallets/ListWalletController.php
new file mode 100644
index 00000000..45b2f1d1
--- /dev/null
+++ b/app/Http/Controllers/Wallets/ListWalletController.php
@@ -0,0 +1,14 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\ListWalletLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class ListWalletController
+{
+    public function list(Request $request, ListWalletLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
diff --git a/app/Http/Controllers/Wallets/TopUpWalletController.php b/app/Http/Controllers/Wallets/TopUpWalletController.php
new file mode 100644
index 00000000..aaa707bd
--- /dev/null
+++ b/app/Http/Controllers/Wallets/TopUpWalletController.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\TopUpWalletLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class TopUpWalletController
+{
+
+    public function topUp(Request $request, TopUpWalletLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
diff --git a/app/Http/Controllers/Wallets/UpdateStatusWalletController.php b/app/Http/Controllers/Wallets/UpdateStatusWalletController.php
new file mode 100644
index 00000000..21eea924
--- /dev/null
+++ b/app/Http/Controllers/Wallets/UpdateStatusWalletController.php
@@ -0,0 +1,14 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\UpdateStatusWalletLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class UpdateStatusWalletController
+{
+    public function updateStatus(Request $request, UpdateStatusWalletLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
diff --git a/app/Http/Controllers/Wallets/WalletReportController.php b/app/Http/Controllers/Wallets/WalletReportController.php
new file mode 100644
index 00000000..998bba53
--- /dev/null
+++ b/app/Http/Controllers/Wallets/WalletReportController.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\ValueObjects\Response\ApiResponseObject;
+use App\Classes\ValueObjects\Constants\HttpStatus;
+use App\Classes\ValueObjects\Constants\TransactionType;
+use App\Models\Transaction;
+use App\Models\Wallet;
+
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class WalletReportController
+{
+    public function walletsReport(Request $request): JsonResponse
+    {
+        return (new ApiResponseObject(
+            'fetch service report Successful',
+            '',
+            HttpStatus::OK_WITH_MESSAGE,
+            ['data' => [
+                'walletSum' => (float) Wallet::all()->sum('amount'),
+                'outgoingSum' =>  (float) Transaction::where('type', TransactionType::PAYMENT)->where('owner_type', Wallet::class)->sum('amount'),
+                'incomingSum' =>  (float) Transaction::whereIn('type', [TransactionType::TOP_UP, TransactionType::CREDIT_NOTE])->where('owner_type', Wallet::class)->sum('amount'),
+            ]]
+        ))->handler();
+    }
+}
diff --git a/app/Http/Controllers/Wallets/WithdrawWalletController.php b/app/Http/Controllers/Wallets/WithdrawWalletController.php
new file mode 100644
index 00000000..7c7b944a
--- /dev/null
+++ b/app/Http/Controllers/Wallets/WithdrawWalletController.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace App\Http\Controllers\Wallets;
+
+use App\Classes\Modules\Wallets\ControllersLogic\WithdrawWalletLogic;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class WithdrawWalletController
+{
+
+    public function withdraw(Request $request, WithdrawWalletLogic $logic): JsonResponse {
+        return $logic->execute($request);
+    }
+}
diff --git a/app/Models/Company.php b/app/Models/Company.php
index 6305b971..87791e22 100644
--- a/app/Models/Company.php
+++ b/app/Models/Company.php
@@ -102,4 +102,9 @@ class Company extends AbstractModel implements Documentable, Contactable
         return $this->hasManyDeep(Package::class, [CompanyModule::class, Order::class, PackingList::class], ['company_id', 'company_module_id', ['owner_type', 'owner_id'], 'packing_list_id'], ['id', 'id', null, 'id']);
     }
 
+    public function wallets(): morphMany
+    {
+        return $this->morphMany(Wallet::class, 'owner');
+    }
+
 }
diff --git a/app/Models/Wallet.php b/app/Models/Wallet.php
new file mode 100644
index 00000000..00677513
--- /dev/null
+++ b/app/Models/Wallet.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Models;
+
+use App\Classes\General\Interfaces\Transactionable;
+use App\Classes\General\Traits\LogData;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\Relations\MorphTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\MorphMany;
+
+class Wallet extends AbstractModel implements Transactionable
+{
+    use SoftDeletes;
+    use LogData;
+
+    protected $table = 'wallets';
+    /**
+     * @return \Illuminate\Database\Eloquent\Relations\MorphTo
+     */
+    public function owner(): morphTo
+    {
+        return $this->morphTo();
+    }
+
+     /**
+     * @return morphMany
+     */
+    public function transactions(): morphMany
+    {
+        return $this->morphMany(Transaction::class, 'owner');
+    }
+}
diff --git a/app/Models/WalletTransaction.php b/app/Models/WalletTransaction.php
new file mode 100644
index 00000000..9441c396
--- /dev/null
+++ b/app/Models/WalletTransaction.php
@@ -0,0 +1,32 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Relations\HasOne;
+
+
+class WalletTransaction extends AbstractModel
+{
+    protected $table = 'wallet_transaction';
+
+    public function wallet(): HasOne
+    {
+        return $this->hasOne(Wallet::class, 'wallet_id', 'id');
+    }
+
+    public function transaction(): HasOne
+    {
+        return $this->hasOne(Transaction::class, 'transaction_id', 'id');
+    }
+    
+    public function currency(): HasOne
+    {
+        return $this->hasOne(Currency::class, 'currency_id', 'id');
+    }
+    
+    public function original_currency(): HasOne
+    {
+        return $this->hasOne(Currency::class, 'original_currency_id', 'id');
+    }
+
+}
diff --git a/database/migrations/2021_11_29_212614_create_companies_wallet_table.php b/database/migrations/2021_11_29_212614_create_companies_wallet_table.php
new file mode 100644
index 00000000..7a7ade13
--- /dev/null
+++ b/database/migrations/2021_11_29_212614_create_companies_wallet_table.php
@@ -0,0 +1,40 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateCompaniesWalletTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('wallets', function (Blueprint $table) {
+            $table->id();
+
+			$table->foreignId('company_id')->unsigned();
+			$table->string('code');
+            $table->foreignId('currency_id')->unsigned();
+            $table->decimal('amount', 20, 5)->default(0.00);
+            $table->softDeletes();
+            $table->timestamps();
+
+            $table->foreign('company_id')->references('id')->on('companies');
+            $table->foreign('currency_id')->references('id')->on('currencies');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('wallets');
+    }
+}
diff --git a/routes/api.php b/routes/api.php
index e06a41d4..d9b2dc40 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -62,6 +62,8 @@ Route::group(['middleware' => 'api', 'prefix' => 'v1', 'as' => 'api.'], function
 
         require __DIR__ . '/report.php';
 
+        require __DIR__ . '/wallet.php';
+
     });
     
     require __DIR__ . '/invoice.php';
diff --git a/routes/invoice.php b/routes/invoice.php
index 2fc0605d..94d68aae 100644
--- a/routes/invoice.php
+++ b/routes/invoice.php
@@ -6,7 +6,7 @@ use Illuminate\Support\Facades\Route;
 
 
 
-            Route::get('/group/paymenttransaction/{transactionsArray?}', 'Invoice\MultipleInvoiceOnePaymentController@getallivoiceid')->name('grouppayment');
+            Route::get('/group/paymenttransaction/{transactionsArray?}', 'Transactions\MultipleInvoiceOnePaymentController@getallivoiceid')->name('grouppayment');
             // Route::get('/refresh', 'RefreshAuthenticationTokenController@refresh')->name('refresh');
 
             Route::get('/testgrouppayment', function () {
diff --git a/routes/wallet.php b/routes/wallet.php
new file mode 100644
index 00000000..f79708b3
--- /dev/null
+++ b/routes/wallet.php
@@ -0,0 +1,15 @@
+<?php
+
+use Illuminate\Support\Facades\Route;
+
+Route::group(['prefix' => 'wallets', 'namespace' => 'Wallets', 'as' => 'wallet.'], function () {
+    Route::get('/', 'ListWalletController@list')->name('list');
+    Route::post('/create', 'CreateWalletController@create')->name('create');
+
+    Route::post('/topup', 'TopUpWalletController@topUp')->name('topup'); // user
+    Route::post('/credit', 'CreditWalletController@credit')->name('credit'); // admin +
+
+    Route::put('/{transaction_id}/update-status/{status}', 'UpdateStatusWalletController@updateStatus')->where('status', 'approve|reject')->name('approval');
+
+    Route::get('/reports', 'WalletReportController@walletsReport')->name('reports');
+});