diff --git a/cmd/api-server/main.go b/cmd/api-server/main.go
index a0be3fd..db210cf 100644
--- a/cmd/api-server/main.go
+++ b/cmd/api-server/main.go
@@ -3,13 +3,19 @@ package main
 import (
 	"fmt"
 	"net/http"
+	"strings"
+	"time"
+
+	"git.rosemyrtle.work/personal-finance/server/internal/db"
+	"git.rosemyrtle.work/personal-finance/server/internal/model"
 
 	"github.com/gin-gonic/gin"
+	"github.com/shopspring/decimal"
 )
 
 // Transaction struct represents a transaction
 type Transaction struct {
-	ID          int64   `json:"id"`
+	Id          int64   `json:"id"`
 	Date        string  `json:"date"`
 	Description string  `json:"description"`
 	Value       float64 `json:"value"`
@@ -37,13 +43,18 @@ func retrieveTransactions(c *gin.Context) {
 	// bank := c.Query("bank")
 	// sort := c.Query("sort")
 
-	// Placeholder response
-	transactions := []Transaction{
-		{ID: 1, Date: "2024-01-24", Description: "Groceries", Value: -50.0, Category: "Food"},
-		{ID: 2, Date: "2024-01-23", Description: "Salary", Value: 3000.0, Category: "Income"},
+	db := db.Handle{}
+	transactions := db.Transactions()
+	var ret []Transaction
+
+	for _, t := range transactions {
+		year, month, day := t.Date.Date()
+		var b strings.Builder
+		fmt.Fprintf(&b, "%d-%d-%d", year, month, day)
+		ret = append(ret, Transaction{t.Id, b.String(), t.Description, t.Value.InexactFloat64(), t.Category})
 	}
 
-	c.JSON(http.StatusOK, transactions)
+	c.JSON(http.StatusOK, ret)
 }
 
 func retrieveTransactionByID(c *gin.Context) {
@@ -51,11 +62,11 @@ func retrieveTransactionByID(c *gin.Context) {
 	// transactionID := c.Param("transactionId")
 
 	// Placeholder response
-	transaction := Transaction{
-		ID:          1,
-		Date:        "2024-01-24",
+	transaction := model.Transaction{
+		Id:          1,
+		Date:        time.Date(2024, 01, 24, 0, 0, 0, 0, time.UTC),
 		Description: "Groceries",
-		Value:       -50.0,
+		Value:       decimal.NewFromFloat(-50.0),
 		Category:    "Food",
 	}
 
diff --git a/go.mod b/go.mod
index d38314d..330aeb1 100644
--- a/go.mod
+++ b/go.mod
@@ -20,6 +20,7 @@ require (
 	github.com/modern-go/concurrent v0.0.0-20180306012644-bacd9c7ef1dd // indirect
 	github.com/modern-go/reflect2 v1.0.2 // indirect
 	github.com/pelletier/go-toml/v2 v2.0.8 // indirect
+	github.com/shopspring/decimal v1.3.1 // indirect
 	github.com/twitchyliquid64/golang-asm v0.15.1 // indirect
 	github.com/ugorji/go/codec v1.2.11 // indirect
 	golang.org/x/arch v0.3.0 // indirect
diff --git a/go.sum b/go.sum
index e968ca4..8d35c7c 100644
--- a/go.sum
+++ b/go.sum
@@ -40,6 +40,8 @@ github.com/modern-go/reflect2 v1.0.2/go.mod h1:yWuevngMOJpCy52FWWMvUC8ws7m/LJsjY
 github.com/pelletier/go-toml/v2 v2.0.8 h1:0ctb6s9mE31h0/lhu+J6OPmVeDxJn+kYnJc2jZR9tGQ=
 github.com/pelletier/go-toml/v2 v2.0.8/go.mod h1:vuYfssBdrU2XDZ9bYydBu6t+6a6PYNcZljzZR9VXg+4=
 github.com/pmezard/go-difflib v1.0.0/go.mod h1:iKH77koFhYxTK1pcRnkKkqfTogsbg7gZNVY4sRDYZ/4=
+github.com/shopspring/decimal v1.3.1 h1:2Usl1nmF/WZucqkFZhnfFYxxxu8LG21F6nPQBE5gKV8=
+github.com/shopspring/decimal v1.3.1/go.mod h1:DKyhrW/HYNuLGql+MJL6WCR6knT2jwCFRcu2hWCYk4o=
 github.com/stretchr/objx v0.1.0/go.mod h1:HFkY916IF+rwdDfMAkV7OtwuqBVzrE8GR6GFx+wExME=
 github.com/stretchr/objx v0.4.0/go.mod h1:YvHI0jy2hoMjB+UWwv71VJQ9isScKT/TqJzVSSt89Yw=
 github.com/stretchr/objx v0.5.0/go.mod h1:Yh+to48EsGEfYuaHDzXPcE3xhTkx73EhmCGUpEOglKo=
diff --git a/internal/db/db.go b/internal/db/db.go
new file mode 100644
index 0000000..64da321
--- /dev/null
+++ b/internal/db/db.go
@@ -0,0 +1,17 @@
+package db
+
+import (
+	"time"
+
+	"git.rosemyrtle.work/personal-finance/server/internal/model"
+	"github.com/shopspring/decimal"
+)
+
+type Handle struct{}
+
+func (*Handle) Transactions() []model.Transaction {
+	return []model.Transaction{
+		{Id: 1, Date: time.Date(2024, 01, 24, 0, 0, 0, 0, time.UTC), Description: "Groceries", Value: decimal.NewFromFloat(-50.0), Category: "Food"},
+		{Id: 2, Date: time.Date(2024, 01, 23, 0, 0, 0, 0, time.UTC), Description: "Salary", Value: decimal.NewFromFloat(3000.0), Category: "Income"},
+	}
+}
diff --git a/internal/model/entities.go b/internal/model/entities.go
new file mode 100644
index 0000000..5f7ad13
--- /dev/null
+++ b/internal/model/entities.go
@@ -0,0 +1,15 @@
+package model
+
+import (
+	"time"
+
+	"github.com/shopspring/decimal"
+)
+
+type Transaction struct {
+	Id          int64
+	Date        time.Time
+	Description string
+	Value       decimal.Decimal
+	Category    string
+}