refactor: reorganiza componentes compartilhados e caminhos do app

components/shared/skeletons/account-statement-card-skeleton.tsx

@@ -0,0 +1,43 @@
+import { Skeleton } from "@/components/ui/skeleton";
+
+/**
+ * Skeleton para o card de resumo da conta (AccountStatementCard)
+ * Reflete fielmente o layout: logo + nome + tipo + badge + métricas
+ */
+export function AccountStatementCardSkeleton() {
+	return (
+		<div className="rounded-2xl border p-6 space-y-6">
+			{/* Header com logo, nome, tipo e badge */}
+			<div className="flex items-start justify-between">
+				<div className="flex items-start gap-4">
+					{/* Logo */}
+					<Skeleton className="size-12 rounded-2xl bg-foreground/10" />
+
+					<div className="space-y-2">
+						{/* Nome da conta */}
+						<Skeleton className="h-6 w-48 rounded-2xl bg-foreground/10" />
+						{/* Tipo de conta */}
+						<Skeleton className="h-4 w-32 rounded-2xl bg-foreground/10" />
+					</div>
+				</div>
+
+				<div className="flex items-center gap-2">
+					{/* Badge de status */}
+					<Skeleton className="h-6 w-16 rounded-2xl bg-foreground/10" />
+					{/* Botão de editar */}
+					<Skeleton className="size-8 rounded-2xl bg-foreground/10" />
+				</div>
+			</div>
+
+			{/* Métricas em grid */}
+			<div className="grid grid-cols-2 gap-4 pt-4 border-t md:grid-cols-4">
+				{Array.from({ length: 4 }).map((_, i) => (
+					<div key={i} className="space-y-2">
+						<Skeleton className="h-4 w-24 rounded-2xl bg-foreground/10" />
+						<Skeleton className="h-6 w-32 rounded-2xl bg-foreground/10" />
+					</div>
+				))}
+			</div>
+		</div>
+	);
+}