1_presenter.php

<?

public function show($id) 
{
    return User::findOrFail($id)
        ->present(ApiPresenter::class);    
}

2_collection.php

<?

public function index()
{
  return response()->json([
    User::all()
      ->present(ApiPresenter::class)
      ->map(function ($user) {
            return [
                'first_name' => $user->first_name,
                'last_name' => $user->last_name,
                'name' => $user->fullName(),
                'role' => $user->role(),
                'signup_date' => $user->createdAt(),
                'active' => $user->isActive(),
            ];
        })
    ]);
}

3_presenter.php

<?php

namespace App\Users\Presenters;

class ApiPresenter
{
    /**
     * This gets serialized in the JSON
     */
    public function getFullNameAttribute()
    {
        return $this->fullName();
    }
    
    public function fullName()
    {
        return trim($this->model->full_name . ' ' . $this->model->last_name);
    }

    public function createdAt()
    {
        return $this->model->created_at->format('n/j/Y');
    }

    public function isActive()
    {
        return (bool) $this->model->is_active;
    }

    public function role()
    {
        if ($this->model->is_admin) {
            return 'Admin';
        }

        return 'User';
    }
}