关于sql两种计算方式，哪种好呢？

两种在后端计算好佣金以后返回前端的方式，哪种好呢？尽量不要在sql里计算吗？

第一种：

$allList = Merchant::where('ident_status', 10)
                    ->select('id','user_id','store_pic','company_name')
                    ->has('merchant_goods')
                    ->with(['merchant_goods' => function($query) use ($user_prcent) {
                        $query->select('id', 'merchant_id', 'merchant_pics', 'merchant_goods_title', 'merchant_goods_sell_price', 'merchant_goods_total_price', 'fake_sell_count', 'merchant_goods_prcent')
                              ->addSelect(\DB::raw('(merchant_goods_sell_price * merchant_goods_prcent * '.$user_prcent.') as user_share_income'));
                    }])
                    ->orderBy('created_at', 'desc')
                    ->paginate(4);

第二种

$allListSql = Merchant::where('ident_status', 10)
    ->select('id', 'user_id', 'store_pic', 'company_name')
    ->has('merchant_goods')
 ->with('merchant_goods:id,merchant_id,merchant_pics,merchant_goods_title,merchant_goods_sell_price,merchant_goods_total_price,fake_sell_count,merchant_goods_prcent')
    ->orderBy('created_at', 'desc');

$allList = $allListSql->paginate(4);

// 遍历查询结果进行数据处理
foreach ($allList as $item) {
    $item->merchant_goods->map(function ($goods) {
        $goods->setAttribute('merchant_goods_total_price', $goods->merchant_goods_sell_price * $goods->merchant_goods_prcent);
        return $goods;
    });
}

// 组装结果
$allList->transform(function ($item) {
    $item->setAttribute('merchant_goods', $item->merchant_goods);
    return $item;
});