const subcategories = [
  {
    "sub_Details":{
      "id":76,
      "name":"testrent",
      "category_id":7,
      "user_id":"10"
    },
    "amount":2388
  },
  {"sub_Details":{"id":78,"name":"fdfdf","category_id":7,"user_id":"10"},"amount":23},{"sub_Details":{"id":71,"name":"Just for checking1","category_id":7,"user_id":"10"},"amount":100},{"sub_Details":{"id":79,"name":"testsubcat","category_id":7,"user_id":"10"},"amount":65},{"sub_Details":{"id":80,"name":"testsubcat","category_id":7,"user_id":"10"},"amount":65},{"sub_Details":{"id":81,"name":"finaltest","category_id":7,"user_id":"10"},"amount":56333},{"sub_Details":{"id":82,"name":"finaltest","category_id":7,"user_id":"10"},"amount":52},{"sub_Details":{"id":84,"name":"abc","category_id":7,"user_id":"10"},"amount":89},{"sub_Details":{"id":83,"name":"abc","category_id":7,"user_id":"10"},"amount":89},{"sub_Details":{"id":85,"name":"roomrent","category_id":7,"user_id":"10"},"amount":69},{"sub_Details":{"id":86,"name":"roomrent","category_id":7,"user_id":"10"},"amount":69},{"sub_Details":{"id":87,"name":"trr","category_id":7,"user_id":"10"},"amount":23},{"sub_Details":{"id":88,"name":"sub","category_id":7,"user_id":"10"},"amount":26},{"sub_Details":{"id":90,"name":"testrent2","category_id":7,"user_id":"10"},"amount":22},{"sub_Details":{"id":91,"name":"Ss","category_id":7,"user_id":"10"},"amount":34},{"sub_Details":{"id":92,"name":"test1","category_id":7,"user_id":"10"},"amount":188},{"sub_Details":{"id":93,"name":"Test 3","category_id":7,"user_id":"10"},"amount":500},{"sub_Details":{"id":94,"name":"test1","category_id":7,"user_id":"10"},"amount":188},{"sub_Details":{"id":95,"name":"Teste","category_id":7,"user_id":"10"},"amount":25},{"sub_Details":{"id":96,"name":"te","category_id":7,"user_id":"10"},"amount":3},{"sub_Details":{"id":97,"name":"Ee","category_id":7,"user_id":"10"},"amount":21},{"sub_Details":{"id":65,"name":"Mortgage","category_id":7,"user_id":"10"},"amount":56},{"sub_Details":{"id":66,"name":"Home & Auto Insurance","category_id":7,"user_id":"10"},"amount":0},{"sub_Details":{"id":67,"name":"Real Estate Tax","category_id":7,"user_id":"10"},"amount":0},{"sub_Details":{"id":68,"name":"Car Payment","category_id":7,"user_id":"10"},"amount":0},{"sub_Details":{"id":69,"name":"Gasoline","category_id":7,"user_id":"10"},"amount":56},{"sub_Details":{"id":70,"name":"Utilities","category_id":7,"user_id":"10"},"amount":1000},{"sub_Details":{"id":72,"name":"Grocery","category_id":7,"user_id":"10"},"amount":5000},{"sub_Details":{"id":73,"name":"Phone","category_id":7,"user_id":"10"},"amount":0},{"sub_Details":{"id":111,"name":"Ert","category_id":7,"user_id":"10"},"amount":89},{"sub_Details":{"id":112,"name":"new","category_id":7,"user_id":"10"},"amount":799},{"sub_Details":{"id":113,"name":"teat34","category_id":7,"user_id":"10"},"amount":2000},{"sub_Details":{"id":114,"name":"carpremium","c]ategory_id":7,"user_id":"10"},"amount":2300}
]

const categories = [
  {
    "id":25,
    "title":"Take Home Pay",
    "value":7000,"created_at":"2021-02-22T11:35:54.324Z","updated_at":"2021-02-22T11:35:54.324Z","account_id":10
  },
  {"id":28,"title":"Discretionary","value":94270,"created_at":"2021-02-22T12:13:48.968Z","updated_at":"2021-02-22T12:13:48.968Z","account_id":10},{"id":26,"title":"necessity_expense","value":71672,"created_at":"2021-02-22T11:38:28.986Z","updated_at":"2021-02-22T12:20:59.071Z","account_id":10}
]

const getCategories = () => {
  const array = categories.map(cat => {
    const subcategories1 = subcategories.filter(sub => (sub.sub_Details.category_id == cat.id));

    return {
      id: cat.id,
      categoryName: cat.title,
      subCategory: subcategories1,
      amount: cat.value
    }
  });
  return array;
}

// const output = [
//   {
//     id: '95',
//     categoryName: 'necessity',
//     subCategory: [{id: '1', name: 'Sub Item 1'}],
//     amount: 200
//   }
// ]

console.log(getCategories());