feat: add all Eloquent models with relationships

app/Models/CashRecord.php

@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class CashRecord extends Model
+{
+    protected $fillable = [
+        'amount', 'category_id', 'description',
+        'date', 'created_by', 'verified_by', 'verified_at',
+    ];
+
+    protected $casts = [
+        'date'        => 'date',
+        'verified_at' => 'datetime',
+    ];
+
+    public function category(): BelongsTo
+    {
+        return $this->belongsTo(CashCategory::class, 'category_id');
+    }
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    public function verifier(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'verified_by');
+    }
+}