diff --git a/app/DataObjects/CreateSaleDTO.php b/app/DataObjects/CreateSaleDTO.php
new file mode 100644
index 0000000..735e1fe
--- /dev/null
+++ b/app/DataObjects/CreateSaleDTO.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\DataObjects;
+
+use Carbon\Carbon;
+
+readonly class CreateSaleDTO
+{
+    /**
+     * Create a new class instance.
+     */
+    public function __construct(
+         protected string $reference_number,
+         protected Carbon $happened_on,
+         protected int $branch_id,
+         protected int $user_id,
+    )
+    {}
+
+    public function toArray(): array
+    {
+        return [
+            'reference_number' => $this->reference_number,
+            'happened_on' => $this->happened_on,
+            'branch_id' => $this->branch_id,
+            'user_id' => $this->user_id,
+        ];
+    }
+}
diff --git a/app/Filament/Resources/ExpenseResource.php b/app/Filament/Resources/ExpenseResource.php
index 741a620..a3ab5e9 100644
--- a/app/Filament/Resources/ExpenseResource.php
+++ b/app/Filament/Resources/ExpenseResource.php
@@ -273,6 +273,7 @@ class ExpenseResource extends Resource
             Tables\Columns\TextColumn::make('branch.client.company'),
             Tables\Columns\TextColumn::make('branch.code'),
             Tables\Columns\TextColumn::make('happened_on'),
+            Tables\Columns\TextColumn::make('accounts_list')->label('Accounts'),
         ];
     }
 
diff --git a/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php b/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php
index d4c98ea..8e0acc6 100644
--- a/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php
+++ b/app/Filament/Resources/ExpenseResource/Pages/CreateExpense.php
@@ -58,6 +58,16 @@ class CreateExpense extends CreateRecord
 
     public function getFormDataMutation(array $data): array
     {
+        $transactions = $data['transactions'] ?? [];
+
+        $data['gross_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['gross_amount'] ?? 0));
+        $data['exempt'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['exempt'] ?? 0));
+        $data['zero_rated'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['zero_rated'] ?? 0));
+        $data['vatable_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['vatable_amount'] ?? 0));
+        $data['input_tax'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['input_tax'] ?? 0));
+        $data['payable_withholding_tax'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['payable_withholding_tax'] ?? 0));
+        $data['net_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['net_amount'] ?? 0));
+
         return Arr::except($data, ['client', 'transactions']);
     }
 
@@ -85,6 +95,15 @@ class CreateExpense extends CreateRecord
                 )->thenReturn();
             }
 
+            $accountIds = collect($transactions)
+                ->pluck('account_id')
+                ->filter()
+                ->unique()
+                ->values()
+                ->all();
+
+            $this->getRecord()->accounts()->sync($accountIds);
+
             $this->commitDatabaseTransaction();
         } catch (Exception $exception) {
             $this->rollBackDatabaseTransaction();
diff --git a/app/Filament/Resources/SaleResource.php b/app/Filament/Resources/SaleResource.php
index ac9efde..4ba7f7f 100644
--- a/app/Filament/Resources/SaleResource.php
+++ b/app/Filament/Resources/SaleResource.php
@@ -54,7 +54,7 @@ class SaleResource extends Resource
                     ->live(),
                 TextInput::make('current_series')
                     ->label('Series')
-                    ->disabled(),
+                    ->readOnly(),
                 DatePicker::make('happened_on')->label('Date')
                     ->required()
                     ->afterStateUpdated(function ($set, $get) {
@@ -220,17 +220,10 @@ class SaleResource extends Resource
     {
         return $table
             ->columns([
-                TextColumn::make('id')->label('ID')->sortable(),
-                TextColumn::make('client.name')->label('Client')->sortable(),
-                TextColumn::make('branch.name')->label('Branch')->sortable(),
+                TextColumn::make('branch.code')->label('Branch')->sortable(),
+                TextColumn::make('reference_number')->label('Reference Number')->sortable(),
                 TextColumn::make('happened_on')->label('Date')->date()->sortable(),
-                TextColumn::make('gross_amount')->label('Gross Amount')->numeric()->sortable(),
-                TextColumn::make('exempt')->label('Exempt')->numeric()->sortable(),
-                TextColumn::make('vatable_amount')->label('Vatable Amount')->numeric()->sortable(),
-                TextColumn::make('output_tax')->label('Output Tax')->numeric()->sortable(),
-                TextColumn::make('payable_withholding_tax')->label('Payable Withholding Tax')->numeric()->sortable(),
-                TextColumn::make('discount')->label('Discount')->numeric()->sortable(),
-                TextColumn::make('net_amount')->label('Net Amount')->numeric()->sortable(),
+                TextColumn::make('user.name')->label('Created By')->sortable(),
             ])
             ->filters([
                 //
diff --git a/app/Filament/Resources/SaleResource/Pages/CreateSale.php b/app/Filament/Resources/SaleResource/Pages/CreateSale.php
index be47ad9..2278109 100644
--- a/app/Filament/Resources/SaleResource/Pages/CreateSale.php
+++ b/app/Filament/Resources/SaleResource/Pages/CreateSale.php
@@ -9,6 +9,7 @@ use App\Filament\Resources\SaleResource;
 use App\Models\Branch;
 use App\Models\Client;
 use App\Models\Sale;
+use App\Services\Sales\SaleService;
 use Filament\Resources\Pages\CreateRecord;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Support\Arr;
@@ -65,6 +66,16 @@ class CreateSale extends CreateRecord
 
     public function getFormDataMutation(array $data): array
     {
+        $transactions = $data['transactions'] ?? [];
+
+        $data['gross_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['gross_amount'] ?? 0));
+        $data['exempt'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['exempt'] ?? 0));
+        $data['vatable_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['vatable_amount'] ?? 0));
+        $data['output_tax'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['output_tax'] ?? 0));
+        $data['payable_withholding_tax'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['payable_withholding_tax'] ?? 0));
+        $data['discount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['discount'] ?? 0));
+        $data['net_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['net_amount'] ?? 0));
+
         return Arr::except($data, ['client', 'transactions', 'with_discount']);
     }
 
@@ -72,7 +83,7 @@ class CreateSale extends CreateRecord
     {
         try {
             DB::beginTransaction();
-            $record = Sale::create($data);
+            $record = app(SaleService::class)->create($this->getFormDataMutation($data));
             $branch = $record->branch;
 
             foreach ($transactions as $transaction) {
@@ -90,6 +101,16 @@ class CreateSale extends CreateRecord
                     ]
                 )->thenReturn();
             }
+
+            $accountIds = collect($transactions)
+                ->pluck('account_id')
+                ->filter()
+                ->unique()
+                ->values()
+                ->all();
+
+            $record->accounts()->sync($accountIds);
+
             DB::commit();
         } catch (\Exception $exception) {
             DB::rollBack();
diff --git a/app/Filament/Resources/SaleResource/Pages/EditSale.php b/app/Filament/Resources/SaleResource/Pages/EditSale.php
index e5b59ff..c56cf9a 100644
--- a/app/Filament/Resources/SaleResource/Pages/EditSale.php
+++ b/app/Filament/Resources/SaleResource/Pages/EditSale.php
@@ -36,6 +36,16 @@ class EditSale extends EditRecord
 
     public function getFormDataMutation(array $data): array
     {
+        $transactions = $data['transactions'] ?? [];
+
+        $data['gross_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['gross_amount'] ?? 0));
+        $data['exempt'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['exempt'] ?? 0));
+        $data['vatable_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['vatable_amount'] ?? 0));
+        $data['output_tax'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['output_tax'] ?? 0));
+        $data['payable_withholding_tax'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['payable_withholding_tax'] ?? 0));
+        $data['discount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['discount'] ?? 0));
+        $data['net_amount'] = collect($transactions)->sum(fn (array $transaction) => (float) ($transaction['net_amount'] ?? 0));
+
         return Arr::except($data, ['client', 'transactions', 'with_discount']);
     }
 
@@ -71,6 +81,16 @@ class EditSale extends EditRecord
                     ]
                 )->thenReturn();
             }
+
+            $accountIds = collect($transactions)
+                ->pluck('account_id')
+                ->filter()
+                ->unique()
+                ->values()
+                ->all();
+
+            $record->accounts()->sync($accountIds);
+
             DB::commit();
         } catch (\Exception $exception) {
             DB::rollBack();
diff --git a/app/Models/Expense.php b/app/Models/Expense.php
index 248a04b..6f6d025 100644
--- a/app/Models/Expense.php
+++ b/app/Models/Expense.php
@@ -5,6 +5,7 @@ namespace App\Models;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
 use Illuminate\Database\Eloquent\Relations\MorphMany;
 
 class Expense extends Model
@@ -43,4 +44,14 @@ class Expense extends Model
     {
         return $this->belongsTo(Branch::class);
     }
+
+    public function accounts(): BelongsToMany
+    {
+        return $this->belongsToMany(Account::class, 'account_expense')->withTimestamps();
+    }
+
+    public function getAccountsListAttribute(): string
+    {
+        return $this->accounts->pluck('account')->implode(', ');
+    }
 }
diff --git a/app/Models/Sale.php b/app/Models/Sale.php
index bf59284..b83bed0 100644
--- a/app/Models/Sale.php
+++ b/app/Models/Sale.php
@@ -5,6 +5,7 @@ namespace App\Models;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
 use Illuminate\Database\Eloquent\Relations\MorphMany;
 
 class Sale extends Model
@@ -43,4 +44,19 @@ class Sale extends Model
     {
         return $this->belongsTo(Branch::class);
     }
+
+    public function accounts(): BelongsToMany
+    {
+        return $this->belongsToMany(Account::class, 'account_sale')->withTimestamps();
+    }
+
+    public function getAccountsListAttribute(): string
+    {
+        return $this->accounts->pluck('account')->implode(', ');
+    }
+
+    public function user(): BelongsTo
+    {
+        return $this->belongsTo(User::class);
+    }
 }
diff --git a/app/Services/Sales/SaleService.php b/app/Services/Sales/SaleService.php
new file mode 100644
index 0000000..0f51c61
--- /dev/null
+++ b/app/Services/Sales/SaleService.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Services\Sales;
+
+use App\DataObjects\CreateSaleDTO;
+use App\Models\Sale;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\Auth;
+
+class SaleService
+{
+    /**
+     * Create a new class instance.
+     */
+    public function __construct()
+    {
+        //
+    }
+
+    public function create(array $data): Sale
+    {
+        
+        $tData = new CreateSaleDTO(
+            reference_number: $data['current_series'], 
+            happened_on: Carbon::parse($data['happened_on']),
+            branch_id: $data['branch_id'],
+            user_id: Auth::user()->id,
+        );
+        return Sale::create($tData->toArray());
+    }
+}
diff --git a/database/migrations/2026_02_15_000002_create_account_sale_and_account_expense_tables.php b/database/migrations/2026_02_15_000002_create_account_sale_and_account_expense_tables.php
new file mode 100644
index 0000000..a820f96
--- /dev/null
+++ b/database/migrations/2026_02_15_000002_create_account_sale_and_account_expense_tables.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('account_sale', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('sale_id')->constrained()->onDelete('cascade');
+            $table->foreignId('account_id')->constrained()->onDelete('cascade');
+            $table->timestamps();
+
+            $table->unique(['sale_id', 'account_id']);
+        });
+
+        Schema::create('account_expense', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('expense_id')->constrained()->onDelete('cascade');
+            $table->foreignId('account_id')->constrained()->onDelete('cascade');
+            $table->timestamps();
+
+            $table->unique(['expense_id', 'account_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('account_expense');
+        Schema::dropIfExists('account_sale');
+    }
+};
+