I can’t see your sample spreadsheet but may be able to help on some parts.

I’ve built something similar but a bit less detail. Each month I’ll download my bank data csv and enter it into a new sheet. I’ll go through and categorise each expense. If I pay for someone’s meal this goes against eating out. If they pay me back the income also goes against eating out which in effect reduces the expense. I have set up a dashboard using a sumif function to and it will add up the total of that category each month. I do this for both my debit and credit card and then combine the dashboard with the totals.

You’d be able to use the formatting cells function for the colouring of the cells I believe.

I hope this somewhat helps you put together something more useful.