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/inativos/page.tsx

@@ -3,12 +3,16 @@ import { getUserId } from "@/lib/auth/server";
 import { fetchInativosForUser } from "../data";
 
 export default async function InativosPage() {
-  const userId = await getUserId();
-  const { accounts, logoOptions } = await fetchInativosForUser(userId);
+	const userId = await getUserId();
+	const { accounts, logoOptions } = await fetchInativosForUser(userId);
 
-  return (
-    <main className="flex flex-col items-start gap-6">
-      <AccountsPage accounts={accounts} logoOptions={logoOptions} isInativos={true} />
-    </main>
-  );
+	return (
+		<main className="flex flex-col items-start gap-6">
+			<AccountsPage
+				accounts={accounts}
+				logoOptions={logoOptions}
+				isInativos={true}
+			/>
+		</main>
+	);
 }