I need a fast, lightweight expense tracker for freelancers. Open the app, snap a photo of a receipt, type the amount, pick a category, and you’re done. The home screen should be a simple vertical list showing each expense as a card with the merchant name, amount, and a small receipt thumbnail. It must work smoothly offline, remember my default currency, and let me customize the category list. A basic summary view is enough, and I want to export monthly expenses to a JSON file. Localization is required for ru-RU, zh-CN, and pt-BR.

Technical notes: Build with Kotlin and MVVM. Store expenses (image URI, date, category, merchant, amount) in Room; use DataStore for preferences. Show the list in a RecyclerView and load thumbnails with Picasso. Use the Navigation Component to move between the list, the capture/entry form, and the summary. Use LiveData for reactive UI updates. Export should be serialized with Moshi. Set both minSDK and targetSDK to 36.