diff --git a/src/controller/controller.js b/src/controller/controller.js
new file mode 100644
index 000000000..64ebdb8e6
--- /dev/null
+++ b/src/controller/controller.js
@@ -0,0 +1,271 @@
+const {
+  createUserObject,
+  checkExpense,
+  createExpenseObject,
+} = require('../services/services.js');
+
+const {
+  models: { User, Expense },
+} = require('../models/models.js');
+
+const getUsers = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  try {
+    const users = await User.findAll();
+
+    res.statusCode = 200;
+    res.send(users);
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const getSingleUser = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { id } = req.params;
+
+  try {
+    const user = await User.findByPk(Number(id));
+
+    if (user) {
+      res.statusCode = 200;
+      res.send(user);
+    } else {
+      res.statusCode = 404;
+      res.send({ error: 'User not found!' });
+    }
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const createUser = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { name } = req.body;
+
+  if (!name) {
+    res.statusCode = 400;
+    res.send({ error: 'Bad request!' });
+
+    return;
+  }
+
+  try {
+    const user = await createUserObject(name);
+
+    res.statusCode = 201;
+    res.send(user);
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const deleteUser = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { id } = req.params;
+
+  try {
+    const user = await User.findByPk(Number(id));
+
+    if (!user) {
+      res.statusCode = 404;
+      res.send({ error: 'User not found!' });
+
+      return;
+    }
+
+    await user.destroy();
+
+    res.statusCode = 204;
+    res.end();
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const updateUser = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { id } = req.params;
+  const { name } = req.body;
+
+  try {
+    const user = await User.findByPk(Number(id));
+
+    if (!user) {
+      res.statusCode = 404;
+      res.send({ error: 'User not found!' });
+
+      return;
+    }
+
+    await user.update({ name });
+
+    res.statusCode = 200;
+    res.send(user);
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const getExpenses = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { userId, from, to, categories } = req.query;
+
+  try {
+    const allExpenses = await Expense.findAll();
+    const filteredExpenses = checkExpense(
+      userId,
+      from,
+      to,
+      categories,
+      allExpenses,
+    );
+
+    res.statusCode = 200;
+    res.send(filteredExpenses);
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const getSingleExpense = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { id } = req.params;
+
+  try {
+    const expense = await Expense.findByPk(Number(id));
+
+    if (!expense) {
+      res.statusCode = 404;
+      res.send({ error: 'Expense not found!' });
+
+      return;
+    }
+
+    res.statusCode = 200;
+    res.send(expense);
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const createExpense = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { userId, title, amount, category, note, spentAt } = req.body;
+
+  if (!userId || !title || !amount) {
+    res.statusCode = 400;
+    res.send({ error: 'Bad request!' });
+
+    return;
+  }
+
+  try {
+    const expense = await createExpenseObject({
+      userId,
+      title,
+      amount,
+      category,
+      note,
+      spentAt,
+    });
+
+    if (!expense) {
+      res.statusCode = 400;
+      res.send({ error: 'could not create expense!' });
+
+      return;
+    }
+
+    res.statusCode = 201;
+    res.send(expense);
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const deleteExpense = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { id } = req.params;
+
+  try {
+    const expense = await Expense.findByPk(Number(id));
+
+    if (!expense) {
+      res.statusCode = 404;
+      res.send({ error: 'Expense not found!' });
+
+      return;
+    }
+
+    await expense.destroy();
+
+    res.statusCode = 204;
+    res.end();
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+const updateExpense = async (req, res) => {
+  res.setHeader('Content-Type', 'application/json');
+
+  const { id } = req.params;
+  const { title, amount, category, note, spentAt } = req.body;
+
+  try {
+    const expense = await Expense.findByPk(Number(id));
+
+    if (!expense) {
+      res.statusCode = 404;
+      res.send({ error: 'Expense not found!' });
+
+      return;
+    }
+
+    await expense.update({
+      title,
+      amount,
+      category,
+      note,
+      spentAt,
+    });
+
+    res.statusCode = 200;
+    res.send(expense);
+  } catch (err) {
+    res.statusCode = 500;
+    res.send({ error: 'Internal server error!' });
+  }
+};
+
+module.exports = {
+  createUser,
+  getUsers,
+  deleteUser,
+  getSingleUser,
+  updateUser,
+  getExpenses,
+  getSingleExpense,
+  createExpense,
+  deleteExpense,
+  updateExpense,
+};
diff --git a/src/createServer.js b/src/createServer.js
index 1ea5542d6..b498d30bf 100644
--- a/src/createServer.js
+++ b/src/createServer.js
@@ -1,8 +1,49 @@
 'use strict';
+const express = require('express');
+const {
+  createUser,
+  getUsers,
+  getSingleUser,
+  deleteUser,
+  updateUser,
+  getExpenses,
+  getSingleExpense,
+  createExpense,
+  deleteExpense,
+  updateExpense,
+} = require('./controller/controller.js');
 
-const createServer = () => {
-  // your code goes here
-};
+const cors = require('cors');
+
+function createServer() {
+  
+  const app = express();
+
+  app.use(express.json());
+  app.use(cors())
+
+  app.get('/users', getUsers);
+
+  app.get('/users/:id', getSingleUser);
+
+  app.post('/users', createUser);
+
+  app.delete('/users/:id', deleteUser);
+
+  app.patch('/users/:id', updateUser);
+
+  app.get('/expenses', getExpenses);
+
+  app.get('/expenses/:id', getSingleExpense);
+
+  app.post('/expenses', createExpense);
+
+  app.delete('/expenses/:id', deleteExpense);
+
+  app.patch('/expenses/:id', updateExpense);
+
+  return app;
+}
 
 module.exports = {
   createServer,
diff --git a/src/db.js b/src/db.js
index 1ba3046cc..fdec36a7c 100644
--- a/src/db.js
+++ b/src/db.js
@@ -26,7 +26,7 @@ const sequelize = new Sequelize({
   host: POSTGRES_HOST || 'localhost',
   dialect: 'postgres',
   port: POSTGRES_PORT || 5432,
-  password: POSTGRES_PASSWORD || '123',
+  password: POSTGRES_PASSWORD || '848677',
 });
 
 module.exports = {
diff --git a/src/models/Expense.model.js b/src/models/Expense.model.js
index 567e1c3e7..1943bc884 100644
--- a/src/models/Expense.model.js
+++ b/src/models/Expense.model.js
@@ -1,9 +1,45 @@
 'use strict';
 
 const { sequelize } = require('../db.js');
+const { DataTypes } = require('sequelize');
 
 const Expense = sequelize.define(
-  // your code goes here
+  'expenses',
+  {
+    id: {
+      type: DataTypes.INTEGER,
+      primaryKey: true,
+      autoIncrement: true,
+    },
+    userId: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+    },
+    spentAt: {
+      type: DataTypes.DATE,
+      allowNull: false,
+      defaultValue: DataTypes.NOW,
+    },
+    title: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+    amount: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+    },
+    category: {
+      type: DataTypes.STRING,
+      allowNull: true,
+    },
+    note: {
+      type: DataTypes.STRING,
+      allowNull: true,
+    },
+  },
+  {
+    timestamps: false,
+  },
 );
 
 module.exports = {
diff --git a/src/models/User.model.js b/src/models/User.model.js
index 61861c9e4..197ecd1a5 100644
--- a/src/models/User.model.js
+++ b/src/models/User.model.js
@@ -1,9 +1,25 @@
 'use strict';
 
 const { sequelize } = require('../db.js');
+const { DataTypes } = require('sequelize');
 
 const User = sequelize.define(
-  // your code goes here
+  'users',
+  {
+    id: {
+      type: DataTypes.INTEGER,
+      primaryKey: true,
+      autoIncrement: true,
+      autoIncrementIdentity: true,
+    },
+    name: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+  },
+  {
+    timestamps: false,
+  },
 );
 
 module.exports = {
diff --git a/src/services/services.js b/src/services/services.js
new file mode 100644
index 000000000..2022bd3f4
--- /dev/null
+++ b/src/services/services.js
@@ -0,0 +1,67 @@
+const {
+  models: { User, Expense },
+} = require('../models/models');
+
+const createExpenseObject = async ({
+  userId,
+  category,
+  amount,
+  spentAt,
+  note,
+  title,
+}) => {
+  const expense = await Expense.create({
+    userId,
+    category,
+    amount,
+    spentAt: spentAt || new Date(),
+    note,
+    title,
+  });
+
+  return expense;
+};
+
+const checkExpense = (userId, from, to, categories, expenses) => {
+  let filteredExpenses = [...expenses];
+
+  if (userId) {
+    filteredExpenses = filteredExpenses.filter(
+      (e) => e.userId === Number(userId),
+    );
+  }
+
+  if (from) {
+    filteredExpenses = filteredExpenses.filter(
+      (e) => new Date(e.spentAt) >= new Date(from),
+    );
+  }
+
+  if (to) {
+    filteredExpenses = filteredExpenses.filter(
+      (e) => new Date(e.spentAt) <= new Date(to),
+    );
+  }
+
+  if (categories) {
+    const categoryList = categories.split(',');
+
+    filteredExpenses = filteredExpenses.filter((e) => {
+      return categoryList.includes(e.category);
+    });
+  }
+
+  return filteredExpenses;
+};
+
+const createUserObject = async (name) => {
+  const user = await User.create({ name });
+
+  return user;
+};
+
+module.exports = {
+  createUserObject,
+  checkExpense,
+  createExpenseObject,
+};
diff --git a/src/setup.js b/src/setup.js
new file mode 100644
index 000000000..a6f3b1d99
--- /dev/null
+++ b/src/setup.js
@@ -0,0 +1,37 @@
+const {
+  models: { User, Expense },
+} = require('./models/models');
+const { sequelize } = require('./db');
+
+const setup = async () => {
+  await sequelize.sync({ force: true });
+
+  await User.bulkCreate([
+    { name: 'John Doe' },
+    { name: 'Jane Doe' },
+    { name: 'John Smith' },
+  ]);
+
+  await Expense.bulkCreate([
+    {
+      userId: 1,
+      spentAt: '2022-10-19T11:01:43.462Z',
+      title: 'Buy a new laptop',
+      amount: 999,
+      category: 'Electronics',
+      note: 'I need a new laptop',
+    },
+    {
+      userId: 1,
+      spentAt: '2022-10-19T11:01:43.462Z',
+      title: 'Buy a new TV',
+      amount: 999,
+      category: 'Electronics',
+      note: 'I need a new TV',
+    },
+  ]);
+
+  await sequelize.close();
+};
+
+setup();