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Import both tables from the above workbook. Power BI Desktop will join them together by the wrong field!
The id field just numbers the rows in each table - it's unfortunate that it happens to have the same name and data type in each table.
Delete this relationship, then import another copy of the calendar table, rename both tables and create relationships to get:
One relationship should use the date an expense was incurred, the other the date an expense was paid.
Use this model to show that a few expenses were incurred in one year and paid in the next:
You could apply a conditional formatting rule to highlight numbers less than 100, as here.
Save this file as Small fry, then close it down.
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