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/layout.tsx

@@ -1,25 +1,25 @@
-import PageDescription from "@/components/page-description";
 import { RiBankLine } from "@remixicon/react";
+import PageDescription from "@/components/page-description";
 
 export const metadata = {
-  title: "Contas | Opensheets",
+	title: "Contas | Opensheets",
 };
 
 export default function RootLayout({
-  children,
+	children,
 }: {
-  children: React.ReactNode;
+	children: React.ReactNode;
 }) {
-  return (
-    <section className="space-y-6 px-6">
-      <PageDescription
-        icon={<RiBankLine />}
-        title="Contas"
-        subtitle="Acompanhe todas as contas do mês selecionado incluindo receitas,
+	return (
+		<section className="space-y-6 px-6">
+			<PageDescription
+				icon={<RiBankLine />}
+				title="Contas"
+				subtitle="Acompanhe todas as contas do mês selecionado incluindo receitas,
         despesas e transações previstas. Use o seletor abaixo para navegar pelos
         meses e visualizar as movimentações correspondentes."
-      />
-      {children}
-    </section>
-  );
+			/>
+			{children}
+		</section>
+	);
 }