SELECT 
        br.id,
        br.reconciliation_date,
        br.statement_date,
        br.statement_balance,
        br.book_balance,
        br.difference,
        br.status,
        br.completed_at,
        ba.account_name,
        ba.bank_name,
        CONCAT(u.first_name, " ", u.last_name) as completed_by
    FROM bank_reconciliations br
    LEFT JOIN bank_accounts ba ON br.bank_account_id = ba.id
    LEFT JOIN users u ON br.completed_by = u.id