# Issue #125: Create ItemResource and CategoryResource

## Goal
Create API resources for JSON responses.

## Requirements (To-Do)
- [ ] Create ItemResource for item responses
- [ ] Create CategoryResource for category responses
- [ ] Include relationships in resources
- [ ] Add pagination support
- [ ] Format dates and numbers

## Acceptance Criteria
- Resources transform data correctly
- Relationships are included
- Pagination metadata is correct



## Implementation Status
**Status:** ❌ PENDING
**Note:** No API Resources created


## Implementation Status
**❌ PENDING**
**Note:** No API Resources created
## Labels
- type:feature
- priority:medium
- module:api

## Milestone
M2-Items-CRUD
