diff --git a/app/Http/Controllers/PenyataController.php b/app/Http/Controllers/PenyataController.php
new file mode 100644
index 0000000..4a7e26c
--- /dev/null
+++ b/app/Http/Controllers/PenyataController.php
@@ -0,0 +1,10 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use Illuminate\Http\Request;
+
+class PenyataController extends Controller
+{
+    //
+}
diff --git a/public/assets/img/ARRAHN1.png b/public/assets/img/ARRAHN1.png
new file mode 100644
index 0000000..50c0e08
Binary files /dev/null and b/public/assets/img/ARRAHN1.png differ
diff --git a/resources/views/penyata/penyata.blade.php b/resources/views/penyata/penyata.blade.php
new file mode 100644
index 0000000..413055a
--- /dev/null
+++ b/resources/views/penyata/penyata.blade.php
@@ -0,0 +1,180 @@
+<html>
+<head>
+    <style>
+        .header{
+            font-size:12px;
+            font-weight: bold;
+        }
+
+        .middleheader{
+            text-align: center;  
+        }
+
+        .container{
+            width: 80%;
+            border: 2px solid gray;
+            border-radius: 15px;
+            padding: 50px;
+            /* margin: 20px; */
+            margin: 0 auto;
+        }
+
+        #header {
+            font-family: Arial, Helvetica, sans-serif;
+            border-collapse: collapse;
+            width: 100%;
+        }
+
+        #header td, #customers th {
+            padding:4px;
+            font-size:10px;
+        }
+
+        #header tr:nth-child(even){
+            background-color: #ffffff;
+        }
+
+        #header tr:hover {
+            background-color: #ddd;
+        }
+
+        #header th {
+            padding-top: 12px;
+            padding-bottom: 12px;
+            text-align: left;
+            padding:4px;
+            color:black;
+        }
+
+        .statements{
+            font-family: Arial, Helvetica, sans-serif;
+            border-collapse: collapse;
+            width: 95%;
+            margin: 0 auto;
+        }
+        .statements th{
+            font-size:14px;
+            background-color: #474787;
+            border:2px solid white;
+            color:white;
+            padding:4px 10px 4px 10px;
+        }
+
+        .statements td{
+            border:1px solid gray;
+            padding:4px 4px 4px 4px;
+
+        }
+
+        .center{
+            width:100%;
+            margin: 0 auto;
+
+        }
+    </style>
+</head>
+<body>
+<h6 class="header">SULIT DAN PERSENDIRIAN</h6>
+<table id="header">
+    <tr>
+      <th rowspan="4"  style="width:50px"><br><img src="{{ asset('assets/img/ARRAHN1.png') }}" style="width:70px"></img></th>
+      <th colspan="1">KOPERASI PERMODALAN KELANTAN BERHAD</th>
+    </tr>
+    <tr>
+      {{-- <td>{{ $cawangan_detail['namacaw'] }}</td> --}}
+      <td>tset</td>
+      <td></td>
+    </tr>
+    <tr>
+      {{-- <td>{{ $cawangan_detail['alamat1'] }}</td> --}}
+      <td>tset</td>
+      <td></td>
+    </tr>
+    <tr>
+      {{-- <td>{{ $cawangan_detail['alamat2'].' No Tel : '. $cawangan_detail['notel'].' No Faks : '. $cawangan_detail['nofaks'] }}</td> --}}
+      <td>tset</td>
+      <td></td>
+    </tr>
+</table>
+
+
+<h6 class="middleheader">PENYATA KIRA-KIRA PEMBIAYAAN SURAT AKUAN GADAI</h6>
+
+<div class="container">
+    <table>
+        <tr>
+            <td style="text-align: right;">Nombor KP:</td>
+            <td>sadassad</td>
+        </tr>
+        <tr>
+            <td>Nama Pelajar:</td>
+            <td>sadassad</td>
+        </tr>
+        <tr>
+            <td>Alamat:</td>
+            <td>sadassad</td>
+        </tr>
+        <tr>
+            <td>Tarikh Cetak:</td>
+            <td>sadassad</td>
+        </tr>
+    </table>
+
+</div>
+
+<h6 class="middleheader">DANA PENDIIDKAN PEMANGKIN PEMBANGUNAN NEGARA</h6>
+
+<table class="statements">
+    <tr>
+        <th rowspan="2">TARIKH URUSNIAGA</th>
+        <th rowspan="2">KETERANGAN</th>
+        <th rowspan="2">RUJUKAN</th>
+        <th colspan="2">AMAUN(RM)</th>
+        <th rowspan="2">BAKI (RM)</th>
+    </tr>
+   <tr>
+       <th>DEBIT</th>
+       <th>KREDIT</th>
+   </tr>
+   <tr>
+       <td>ds</td>
+       <td>ds</td>
+       <td>ds</td>
+       <td>ds</td>
+       <td>ds</td>
+       <td>ds</td>
+   </tr>
+   <tr>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+</tr>
+<tr>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+</tr>
+<tr>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+    <td>ds</td>
+</tr>
+</table>
+
+
+<div class="center">
+    <button>Cetak</button>
+    <button>Lihat Baki</button>
+</div>
+
+</body>
+</html>
\ No newline at end of file
diff --git a/resources/views/semak/semaksag.blade.php b/resources/views/semak/semaksag.blade.php
index 003496a..138b6a2 100644
--- a/resources/views/semak/semaksag.blade.php
+++ b/resources/views/semak/semaksag.blade.php
@@ -417,17 +417,6 @@
                         <option value="3">Three</option>
                       </select>
                 </div>
-                <div>
-                    <label class="block mt-4">
-                        <span class="text-gray-700">Pilih SAG</span>
-                      </label>
-                      <select class="custom-select">
-                        <option selected>Open this select menu</option>
-                        <option value="1">One</option>
-                        <option value="2">Two</option>
-                        <option value="3">Three</option>
-                      </select>
-                </div>
                 <a href="{{ route('senaraisag') }}" class="btn btn-primary mt-3">
                     Semak
                 </a>
diff --git a/resources/views/semak/senaraisag.blade.php b/resources/views/semak/senaraisag.blade.php
index 1726345..0e99413 100644
--- a/resources/views/semak/senaraisag.blade.php
+++ b/resources/views/semak/senaraisag.blade.php
@@ -402,7 +402,7 @@
           <div class="card">
             <!-- Card header -->
             <div class="card-header border-0">
-              <h3 class="mb-0">Senarai SAG</h3>
+              <h3 class="mb-0">SAG Belum Tawarruq</h3>
             </div>
             <!-- Light table -->
             <div class="table-responsive">
@@ -411,7 +411,12 @@
                   <tr>
                     <th scope="col" class="sort" data-sort="name">No Rujukan</th>
                     <th scope="col" class="sort" data-sort="budget">Pembiayaan</th>
-                    <th scope="col" class="sort" data-sort="status">Status</th>
+                    <th scope="col" class="sort" data-sort="status">Upah</th>
+                    <th scope="col" class="sort" data-sort="status">Nilai Marhun</th>
+                    <th scope="col" class="sort" data-sort="status">Berat</th>
+                    <th scope="col" class="sort" data-sort="status">Marhun</th>
+                    <th scope="col" class="sort" data-sort="status">JBG</th>
+                    <th scope="col" class="sort" data-sort="status">Kadar Upah</th>
                   </tr>
                 </thead>
                 <tbody class="list">
@@ -428,16 +433,155 @@
                         {{ number_format($bt['pinjaman'],2) }}
                     </td>
                     <td>
-                      <span class="badge badge-dot mr-4">
-                        <i class="bg-success"></i>
-                        <span class="status">belum tebus</span>
-                      </span>
+                      {{ number_format($bt['pinjaman'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['pinjaman'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['pinjaman'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['pinjaman'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['pinjaman'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['pinjaman'],2) }}
                     </td>
                   </tr>
                   @endforeach
                 </tbody>
               </table>
             </div>
+
+
+
+            <div class="card-header border-0">
+              <h3 class="mb-0">SAG Tawarruq</h3>
+            </div>
+            <!-- Light table -->
+            <div class="table-responsive">
+              <table class="table align-items-center table-flush">
+                <thead class="thead-light">
+                  <tr>
+                    <th scope="col" class="sort" data-sort="name">No Rujukan</th>
+                    <th scope="col" class="sort" data-sort="budget">Pembiayaan Asal</th>
+                    <th scope="col" class="sort" data-sort="status">Baki Pembiayaan</th>
+                    <th scope="col" class="sort" data-sort="budget">Keuntungan</th>
+                    <th scope="col" class="sort" data-sort="budget">N. Marhun</th>
+                    <th scope="col" class="sort" data-sort="budget">Berat(gm)</th>
+                    <th scope="col" class="sort" data-sort="budget">Kos Keuntungan (12bulan)</th>
+                    <th scope="col" class="sort" data-sort="budget">Marhun</th>
+                    <th scope="col" class="sort" data-sort="budget">JBG</th>
+                  </tr>
+                </thead>
+                <tbody class="list">
+                @foreach($belum_tebus as $index=>$bt)
+                  <tr>
+                    <th scope="row">
+                      <div class="media align-items-center">
+                        <div class="media-body">
+                          <span class="name mb-0 text-sm">{{ $bt['norujukan'] }}</span>
+                        </div>
+                      </div>
+                    </th>
+                    <td>
+                        {{ number_format($bt['pinjaman'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['bakipjm'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['bakipjm'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['nilaimarhun'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['berat'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['upah12'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['upah12'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['jbg'],2) }}
+                    </td>
+                  </tr>
+                  @endforeach
+                </tbody>
+              </table>
+            </div>
+
+
+
+            <div class="card-header border-0">
+              <h3 class="mb-0">SAG HISTORY</h3>
+            </div>
+            <!-- Light table -->
+            <div class="table-responsive">
+              <table class="table align-items-center table-flush">
+                <thead class="thead-light">
+                  <tr>
+                    <th scope="col" class="sort" data-sort="name">No Rujukan</th>
+                    <th scope="col" class="sort" data-sort="budget">Pinjaman</th>
+                    <th scope="col" class="sort" data-sort="budget">N. Marhun</th>
+                    <th scope="col" class="sort" data-sort="budget">Berat(gm)</th>
+                    <th scope="col" class="sort" data-sort="budget">Marhun</th>
+                    <th scope="col" class="sort" data-sort="budget">JBG</th>
+                    <th scope="col" class="sort" data-sort="budget">K.Upah</th>
+                    <th scope="col" class="sort" data-sort="budget">Upah</th>
+                    <th scope="col" class="sort" data-sort="budget">J.Tebus</th>
+                    <th scope="col" class="sort" data-sort="budget">T.Tebus</th>
+                  </tr>
+                </thead>
+                <tbody class="list">
+                @foreach($belum_tebus as $index=>$bt)
+                  <tr>
+                    <th scope="row">
+                      <div class="media align-items-center">
+                        <div class="media-body">
+                          <a href="{{ route('penyata.show') }}" target="_blank"><span class="name mb-0 text-sm">{{ $bt['norujukan'] }}</span></a>
+                        </div>
+                      </div>
+                    </th>
+                    <td>
+                        {{ number_format($bt['pinjaman'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['bakipjm'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['bakipjm'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['nilaimarhun'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['berat'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['upah12'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['upah12'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['jbg'],2) }}
+                    </td>
+                    <td>
+                      {{ number_format($bt['jbg'],2) }}
+                    </td>
+                  </tr>
+                  @endforeach
+                </tbody>
+              </table>
+            </div>
+            
             <!-- Card footer -->
             <div class="card-footer py-4">
               <nav aria-label="...">
diff --git a/routes/web.php b/routes/web.php
index 53a224a..9f94ae0 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -53,6 +53,14 @@ Route::group(['middleware' => 'auth'], function () {
 Route::get('/semaksag', 'App\Http\Controllers\SemakController@SemakSAG')->name('semaksag');
 Route::get('/senaraisag', 'App\Http\Controllers\SemakController@SenaraiSAG')->name('senaraisag');
 Route::get('/semakbayaran', 'App\Http\Controllers\BayaranController@SenaraiPembayaran')->name('pembayaransag');
+// Route::get('/penyata', 'App\Http\Controllers\PenyataController@ShowPenyata')->name('penyata.show');
+
+
+
+Route::get('/penyata', function () {
+    return view('penyata.penyata');
+})->name('penyata.show');
+