<?php
$array1 = [
'1' => 285.52,
'2' => 427.76
];
$array2 = [
'1' => 123.44,
'2' => 48.32
];
foreach($array1 as $key => $val) {
$mergedArrays[$key] = array('owed' => $val, 'payed' => $array2[$key]); }
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