refactor: migrate from ESLint to Biome and extract SQL queries to data.ts

- Replace ESLint with Biome for linting and formatting
- Configure Biome with tabs, double quotes, and organized imports
- Move all SQL/Drizzle queries from page.tsx files to data.ts files
- Create new data.ts files for: ajustes, dashboard, relatorios/categorias
- Update existing data.ts files: extrato, fatura (add lancamentos queries)
- Remove all drizzle-orm imports from page.tsx files
- Update README.md with new tooling info

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

app/(dashboard)/contas/[contaId]/extrato/loading.tsx

@@ -1,7 +1,7 @@
 import {
-  AccountStatementCardSkeleton,
-  FilterSkeleton,
-  TransactionsTableSkeleton,
+	AccountStatementCardSkeleton,
+	FilterSkeleton,
+	TransactionsTableSkeleton,
 } from "@/components/skeletons";
 import { Skeleton } from "@/components/ui/skeleton";
 
@@ -10,29 +10,29 @@ import { Skeleton } from "@/components/ui/skeleton";
  * Layout: MonthPicker + AccountStatementCard + Filtros + Tabela de lançamentos
  */
 export default function ExtratoLoading() {
-  return (
-    <main className="flex flex-col gap-6">
-      {/* Month Picker placeholder */}
-      <div className="h-[60px] animate-pulse rounded-2xl bg-foreground/10" />
+	return (
+		<main className="flex flex-col gap-6">
+			{/* Month Picker placeholder */}
+			<div className="h-[60px] animate-pulse rounded-2xl bg-foreground/10" />
 
-      {/* Account Statement Card */}
-      <AccountStatementCardSkeleton />
+			{/* Account Statement Card */}
+			<AccountStatementCardSkeleton />
 
-      {/* Seção de lançamentos */}
-      <section className="flex flex-col gap-4">
-        <div className="space-y-6">
-          {/* Header */}
-          <div className="flex items-center justify-between">
-            <Skeleton className="h-8 w-48 rounded-2xl bg-foreground/10" />
-          </div>
+			{/* Seção de lançamentos */}
+			<section className="flex flex-col gap-4">
+				<div className="space-y-6">
+					{/* Header */}
+					<div className="flex items-center justify-between">
+						<Skeleton className="h-8 w-48 rounded-2xl bg-foreground/10" />
+					</div>
 
-          {/* Filtros */}
-          <FilterSkeleton />
+					{/* Filtros */}
+					<FilterSkeleton />
 
-          {/* Tabela */}
-          <TransactionsTableSkeleton />
-        </div>
-      </section>
-    </main>
-  );
+					{/* Tabela */}
+					<TransactionsTableSkeleton />
+				</div>
+			</section>
+		</main>
+	);
 }