const transactions = [
  { type: "credit", amount: 200, category: "salary" },
  { type: "debit",  amount: 50,  category: "food" },
  { type: "debit",  amount: 30,  category: "food" },
  { type: "credit", amount: 100, category: "bonus" },
  { type: "debit",  amount: 70,  category: "transport" },
];

const summary = transactions.reduce((acc, { type, amount, category }) => {
  acc.balance += type === "credit" ? amount : -amount;
  acc.byCategory[category] = (acc.byCategory[category] ?? 0) + amount;
  acc.count[type] = (acc.count[type] ?? 0) + 1;
  return acc;
}, { balance: 0, byCategory: {}, count: {} });

console.log(summary.balance);
console.log(JSON.stringify(summary.byCategory));
console.log(JSON.stringify(summary.count));