Statement made

and base of Employee

src/Employee.java

+public abstract class Employee extends Person {
+
+}

src/Person.java

-public class Person {
-    private String firstName;
-    private String lastName;
-    private String id;
-    private int joiningYear;
-    private Department department;
+public abstract class Person {
+    protected String firstName;
+    protected String lastName;
+    protected String id;
+    protected int joiningYear;
+    protected Department department;
 
     public String getFullName() {
         return firstName + " " + lastName;

src/Statement.java

+public class Statement {
+    private double amount;
+    private Employee reciever;
+    public Statement(int amount , Employee reciever){
+        this.amount = amount;
+        this.reciever = reciever;
+    }
+
+    public double getAmount() {
+        return amount;
+    }
+
+    public Employee getReciever() {
+        return reciever;
+    }
+}