diff --git a/php/src/StatementPrinter.php b/php/src/StatementPrinter.php
index 475f532..41c26f6 100644
--- a/php/src/StatementPrinter.php
+++ b/php/src/StatementPrinter.php
@@ -1,63 +1,62 @@
 <?php
 
+declare(strict_types=1);
+
 namespace Theatrical;
-use Theatrical\Play;
-use Theatrical\Invoice;
-use Theatrical\Performance;
+
+use Error;
+use NumberFormatter;
 
 class StatementPrinter
 {
-    public function print(Invoice $invoice, array $plays) 
+    public function print(Invoice $invoice, array $plays): string
     {
         $totalAmount = 0;
         $volumeCredits = 0;
 
-        $result = 'Statement for ' . $invoice->customer . '\n';
+        $result = "Statement for {$invoice->customer}\n";
+        $format = new NumberFormatter('en_US', NumberFormatter::CURRENCY);
 
-        foreach($invoice->performances as $performance)
-        {
+        foreach ($invoice->performances as $performance) {
             $play = $plays[$performance->play_id];
-
             $thisAmount = 0;
 
-            switch($play->type)
-            {
-                case "tragedy":
+            switch ($play->type) {
+                case 'tragedy':
                     $thisAmount = 40000;
-                    if($performance->audience > 30)
-                    {
+                    if ($performance->audience > 30) {
                         $thisAmount += 1000 * ($performance->audience - 30);
                     }
                     break;
 
-                case "comedy":
+                case 'comedy':
                     $thisAmount = 30000;
-                    if($performance->audience > 20)
-                    {
+                    if ($performance->audience > 20) {
                         $thisAmount += 10000 + 500 * ($performance->audience - 20);
                     }
                     $thisAmount += 300 * $performance->audience;
                     break;
 
                 default:
-                    throw new \Error("Unknow type: $play->type");
+                    throw new Error("Unknown type: {$play->type}");
             }
-            
+
+            // add volume credits
             $volumeCredits += max($performance->audience - 30, 0);
-            if($play->type == 'comedy')
-            {
+            // add extra credit for every ten comedy attendees
+            if ($play->type === 'comedy') {
                 $volumeCredits += floor($performance->audience / 5);
             }
-            $thisFinalAmount = $thisAmount / 100;
-            $result = "$play->name: $thisFinalAmount ($performance->audience seats)\n";
+
+            // print line for this order
+            $result .= "  {$play->name}: {$format->formatCurrency($thisAmount / 100, 'USD')} ";
+            $result .= "({$performance->audience} seats)\n";
+
             $totalAmount += $thisAmount;
         }
 
-        $finalTotal = ($totalAmount / 100);
-        $result .= "Amount owed is $finalTotal\n";
-        $result .= "You earned $volumeCredits credits\n";
+        $result .= "Amount owed is {$format ->formatCurrency($totalAmount / 100, 'USD')}\n";
+        $result .= "You earned {$volumeCredits} credits";
         return $result;
-
-
     }
-}
\ No newline at end of file
+}
diff --git a/php/tests/StatementPrinterTest.php b/php/tests/StatementPrinterTest.php
index 2d9c2b7..165bc71 100644
--- a/php/tests/StatementPrinterTest.php
+++ b/php/tests/StatementPrinterTest.php
@@ -1,50 +1,51 @@
 <?php
 
-use PHPUnit\Framework\TestCase;
-use ApprovalTests\Approvals;
+declare(strict_types=1);
 
-use Theatrical\StatementPrinter;
-use Theatrical\Play;
-use Theatrical\Performance;
+namespace Tests;
+
+use ApprovalTests\Approvals;
+use Error;
+use PHPUnit\Framework\TestCase;
 use Theatrical\Invoice;
+use Theatrical\Performance;
+use Theatrical\Play;
+use Theatrical\StatementPrinter;
 
 final class StatementPrinterTest extends TestCase
 {
-    public function testCanPrintInvoice() : void
+    public function testCanPrintInvoice(): void
     {
         $plays = [
-            "hamlet" => new Play("Hamlet", "tragedy"),
-            "as-like" => new Play("As You Like It", "comedy"),
-            "othello" => new Play("Othello", "tragedy")
+            'hamlet' => new Play('Hamlet', 'tragedy'),
+            'as-like' => new Play('As You Like It', 'comedy'),
+            'othello' => new Play('Othello', 'tragedy'),
         ];
 
         $performances = [
-            new Performance("hamlet", 55),
-            new Performance("as-like", 35),
-            new Performance("othello", 40)
+            new Performance('hamlet', 55),
+            new Performance('as-like', 35),
+            new Performance('othello', 40),
         ];
-        $invoice = new Invoice("BigCo", $performances);
+        $invoice = new Invoice('BigCo', $performances);
         $statementPrinter = new StatementPrinter();
         $result = $statementPrinter->print($invoice, $plays);
 
         Approvals::verifyString($result);
     }
 
-    public function testNewPlayTypes() : void
+    public function testNewPlayTypes(): void
     {
         $plays = [
-            "henry-v" => new Play("Henry V", "history"),
-            "as-like" => new Play("As You Like It", "comedy"),
+            'henry-v' => new Play('Henry V', 'history'),
+            'as-like' => new Play('As You Like It', 'comedy'),
         ];
 
-        $performances = [
-            new Performance("henry-v", 53),
-            new Performance("as-like", 55)
-        ];
+        $performances = [new Performance('henry-v', 53), new Performance('as-like', 55)];
 
-        $invoice = new Invoice("BigCo", $performances);
+        $invoice = new Invoice('BigCo', $performances);
         $statementPrinter = new StatementPrinter();
-        $this->expectException(\Error::class);
+        $this->expectException(Error::class);
         $statementPrinter->print($invoice, $plays);
     }
 }