diff --git a/.gitignore b/.gitignore
new file mode 100644
index 0000000..596eb2a
--- /dev/null
+++ b/.gitignore
@@ -0,0 +1,3 @@
+*.idea/
+*.pyc
+venv/
\ No newline at end of file
diff --git a/README.md b/README.md
index 11da620..139597f 100755
--- a/README.md
+++ b/README.md
@@ -1,5 +1,2 @@
-# mock-machine-coding-2
-Welcome to the 2nd Mock Machine Coding Round by [workat.tech](http://workat.tech).
 
-Please visit [this link](https://workat.tech/machine-coding/practice/splitwise-problem-0kp2yneec2q2) to participate.
 
diff --git a/main.py b/main.py
new file mode 100644
index 0000000..fe84599
--- /dev/null
+++ b/main.py
@@ -0,0 +1,61 @@
+# coding=utf-8
+# This is a sample Python script.
+
+# Press ⇧F10 to execute it or replace it with your code.
+# Press Double ⇧ to search everywhere for classes, files, tool windows, actions, and settings.
+from models.user_ledger import Ledger
+from splitwise import SplitWise
+from models.user import User
+
+
+# Press the green button in the gutter to run the script.
+if __name__ == '__main__':
+    splitwise = SplitWise()
+    '''
+    Creating Users
+    '''
+    u1 = User('Ram', 'ram@gmail.com', 1234567890)
+    u2 = User('Shyam', 'shyam@gmail.com', 9876543211)
+    u3 = User('Ghanshyam', 'ghanshyam@gmail.com', 432167890)
+    u4 = User('shyamshan', 'sh@gmail.com', 43216781290)
+
+    '''
+    Creating ledger entry for each User.
+    '''
+    Ledger.crate_ledger_entry(u1, [u2, u3, u4])
+    Ledger.crate_ledger_entry(u2, [u1, u3, u4])
+    Ledger.crate_ledger_entry(u3, [u1, u2, u4])
+    Ledger.crate_ledger_entry(u4, [u1, u2, u3])
+
+    '''
+    Mapping username with object.
+    '''
+    user_obj = {"u1": u1, "u2": u2, "u3": u3, "u4": u4}
+
+    '''
+    Start Taking input from here.
+    '''
+
+    while 1:
+        command = str(raw_input("Enter your input"))
+        command = command.split(' ')
+        users = []
+        split_amount = []
+
+        if command[0] == 'EXPENSE':
+            paid_by = user_obj[command[1]]
+            total_amount = float(command[2])
+            total_users = int(command[3])
+            for i in range(0, total_users):
+                users.append(user_obj[command[i + 4]])
+            split_type = command[total_users + 4]
+
+            if split_type in ['PERCENT', 'EXACT']:
+                for i in range(0, total_users):
+                    split_amount.append(float(command[total_users + 5 + i]))
+            splitwise.add_expense(paid_by, total_amount, users, split_type, split_amount=split_amount)
+
+        elif command[0] == "SHOW" and len(command) > 1:
+            splitwise.show_balance_by_userid(command[1])
+        else:
+            splitwise.show_all_balances()
diff --git a/models/__init__.py b/models/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/models/expense/__init__.py b/models/expense/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/models/expense/equal_expense.py b/models/expense/equal_expense.py
new file mode 100644
index 0000000..588f32a
--- /dev/null
+++ b/models/expense/equal_expense.py
@@ -0,0 +1,16 @@
+from models.expense.expense import Expense
+from models.user_ledger import Ledger
+from utils.utils import is_approx
+
+
+class EqualExpense(Expense):
+    def __init__(self, users, total_amount, paid_by, **kwargs):
+        Expense.__init__(self, total_amount, paid_by, kwargs.get('name'), kwargs.get('note'))
+        self.users = users
+        self.amount = total_amount / len(users)
+        self.update_ledger()
+
+    def update_ledger(self):
+        for i in self.users:
+            if i.id != self.paid_by.id:
+                Ledger.update_ledger(self.paid_by, i, self.amount)
diff --git a/models/expense/exact_expense.py b/models/expense/exact_expense.py
new file mode 100644
index 0000000..8d33c0a
--- /dev/null
+++ b/models/expense/exact_expense.py
@@ -0,0 +1,23 @@
+from models.expense.expense import Expense
+from models.user_ledger import Ledger
+from utils.utils import is_approx
+
+
+class ExactExpense(Expense):
+    def __init__(self, users, total_amount, paid_by, amount_list, **kwargs):
+        Expense.__init__(self, total_amount, paid_by, kwargs.get('name'), kwargs.get('note'))
+        self.users = users
+        self.amount_list = amount_list
+        self.update_ledger()
+
+    def update_ledger(self):
+        for i in range(0, len(self.users)):
+            if not self.users[i].id == self.paid_by.id:
+                Ledger.update_ledger(self.paid_by, self.users[i], self.amount_list[i])
+
+    @staticmethod
+    def validate(total_amount, amounts_list):
+        sum_amount = 0
+        for amount in amounts_list:
+            sum_amount += amount
+        return is_approx(sum_amount, total_amount)
diff --git a/models/expense/expense.py b/models/expense/expense.py
new file mode 100644
index 0000000..95e039f
--- /dev/null
+++ b/models/expense/expense.py
@@ -0,0 +1,27 @@
+from abc import ABCMeta, abstractmethod
+
+
+class Expense:
+    id_count = 0
+    user_expense = {}
+    settled = False
+
+    def __init__(self, total_amount, paid_by, note, name):
+        self.id = Expense.id_count
+        Expense.id_count += 1
+        self.name = name
+        self.paid_by = paid_by
+        self.total_amount = total_amount
+        self.note = note
+
+    @abstractmethod
+    def update_ledger(self):
+        pass
+
+    def mark_as_settled(self):
+        self.settled = True
+
+    @staticmethod
+    @abstractmethod
+    def validate(total_amount, split_amount):
+        pass
diff --git a/models/expense/percentage_expense.py b/models/expense/percentage_expense.py
new file mode 100644
index 0000000..2ffb0a6
--- /dev/null
+++ b/models/expense/percentage_expense.py
@@ -0,0 +1,21 @@
+from models.expense.expense import Expense
+from models.user_ledger import Ledger
+from utils.utils import is_approx
+
+
+class PercentageExpense(Expense):
+    def __init__(self, users, total_amount, paid_by, percentages, **kwargs):
+        Expense.__init__(self, total_amount, paid_by, kwargs.get('name'), kwargs.get('note'))
+        self.users = users
+        self.percentage = percentages
+        self.update_ledger()
+
+    def update_ledger(self):
+        for i in range(0, len(self.users)):
+            if not self.users[i].id == self.paid_by.id:
+                amount = self.total_amount * (1 - self.percentage[i] / 100)
+                Ledger.update_ledger(self.paid_by, self.users[i], amount)
+
+    @staticmethod
+    def validate(total_amount, percentages):
+        return is_approx(sum(percentages), 100)
diff --git a/models/user.py b/models/user.py
new file mode 100644
index 0000000..80804c9
--- /dev/null
+++ b/models/user.py
@@ -0,0 +1,23 @@
+class User:
+    id_count = 0
+
+    def __init__(self, name, email, mobile_no):
+        self.id = User.id_count
+        User.id_count += 1
+        self.name = name
+        self.email = email
+        self.mobile_no = mobile_no
+        self.total_balance = 0
+        self.total_expense = 0
+
+    def get_total_balance(self):
+        return self.total_balance
+
+    def update_total_balance(self, amount):
+        self.total_balance += amount
+
+    def get_total_expense(self):
+        return self.total_balance
+
+    def update_total_expense(self, amount):
+        self.total_expense += amount
\ No newline at end of file
diff --git a/models/user_ledger.py b/models/user_ledger.py
new file mode 100644
index 0000000..76c148a
--- /dev/null
+++ b/models/user_ledger.py
@@ -0,0 +1,49 @@
+class Ledger:
+    def __init__(self):
+        pass
+    '''
+    {u1 :{u2:-50}
+    {u2 :{u1:50}
+    '''
+    transaction_entry = {}
+
+    @staticmethod
+    def crate_ledger_entry(user, users):
+        Ledger.transaction_entry[user.id] = {}
+        for u in users:
+            Ledger.transaction_entry[user.id][u.id] = 0
+
+
+    @staticmethod
+    def update_ledger(paid_by, user, amount):
+        if paid_by.id in Ledger.transaction_entry.keys():
+            Ledger.transaction_entry[paid_by.id][user.id] -= round(amount, 2)
+            Ledger.transaction_entry[user.id][paid_by.id] += round(amount, 2)
+        else:
+            print("No Account for this user")
+
+    @staticmethod
+    def get_user_balance(user_id):
+        flag=0
+        if Ledger.transaction_entry.get(user_id):
+            ledger = Ledger.transaction_entry[user_id]
+            for id in ledger:
+                if ledger[id] > 0:
+                    print "User ", user_id, " owes ", ledger[id], "rupees to ", user_id
+                    flag=1
+        if flag==0:
+            print("No Balance")
+
+    @staticmethod
+    def get_all_balances():
+        flag = 0
+        if Ledger.transaction_entry:
+            for user in Ledger.transaction_entry:
+                transactions = Ledger.transaction_entry.get(user)
+                if transactions:
+                    for key, val in transactions.items():
+                        if val<0:
+                            print "User ", key, " owes ", abs(val), "rupees to ", user
+                            flag = 1
+        if flag == 0:
+            print("NO BALANCE")
diff --git a/splitwise.py b/splitwise.py
new file mode 100644
index 0000000..367a9c3
--- /dev/null
+++ b/splitwise.py
@@ -0,0 +1,29 @@
+from models.expense.equal_expense import EqualExpense
+from models.expense.exact_expense import ExactExpense
+from models.expense.percentage_expense import PercentageExpense
+from models.user_ledger import Ledger
+
+
+class SplitWise:
+    def __init__(self):
+        self.expenses = []
+        self.user_ledgers = {}
+
+    def add_expense(self, paid_by, total_paid_amount, users, split_type, **kwargs):
+        if split_type == 'EQUAL':
+            expense = EqualExpense(users, total_paid_amount, paid_by)
+        elif split_type == 'PERCENT' and PercentageExpense.validate(total_paid_amount, kwargs.get('split_amount')):
+            expense = PercentageExpense(users, total_paid_amount, paid_by, kwargs.get('split_amount'))
+        elif split_type == 'EXACT' and ExactExpense.validate(total_paid_amount, kwargs.get('split_amount')):
+            expense = ExactExpense(users, total_paid_amount, paid_by, kwargs.get('split_amount'))
+        else:
+            print("Unknown split type.")
+            return
+        self.expenses.append(expense)
+        print("Expense Added successfully!")
+
+    def show_balance_by_userid(self, user_id):
+        Ledger.get_user_balance(int(user_id))
+
+    def show_all_balances(self):
+        Ledger.get_all_balances()
diff --git a/utils/__init__.py b/utils/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/utils/utils.py b/utils/utils.py
new file mode 100644
index 0000000..aac3a16
--- /dev/null
+++ b/utils/utils.py
@@ -0,0 +1,2 @@
+def is_approx(a, b):
+    return int(a * 100) == int(b * 100)