feat(receivables): fresh receivables implementation

app/Domains/Receivables/Http/Resources/TransactionResource.php

@@ -0,0 +1,50 @@
+<?php
+
+namespace App\Domains\Receivables\Http\Resources;
+
+use App\Domains\Accounts\Http\Resources\CompanyResource;
+use App\Domains\Sales\Http\Resources\InvoiceResource;
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+/**
+ * One online-payment attempt against an invoice, as the admin API publishes it.
+ *
+ * Gateway modules own the attempt itself; what travels here is the audit trail
+ * a human reads -- the gateway's own reference, which gateway it was, whether
+ * the attempt succeeded, when it happened, and the invoice it was aimed at.
+ * The amount and the public hash are not part of this payload.
+ *
+ * Both associations are gated on an existence probe against the database, so
+ * they are correct whether or not anything was eager loaded and cost a query
+ * each per serialised row.
+ */
+class TransactionResource extends JsonResource
+{
+    /**
+     * Transform the resource into an array.
+     *
+     * @param  Request  $request
+     */
+    public function toArray($request): array
+    {
+        $transaction = $this->resource;
+
+        return [
+            'id' => $transaction->id,
+            'transaction_id' => $transaction->transaction_id,
+            'type' => $transaction->type,
+            'status' => $transaction->status,
+            'transaction_date' => $transaction->transaction_date,
+            'invoice_id' => $transaction->invoice_id,
+            'invoice' => $this->when(
+                $transaction->invoice()->exists(),
+                fn () => new InvoiceResource($transaction->invoice)
+            ),
+            'company' => $this->when(
+                $transaction->company()->exists(),
+                fn () => new CompanyResource($transaction->company)
+            ),
+        ];
+    }
+}