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/manifest.json

@@ -1,21 +1,21 @@
 {
-  "name": "Opensheets",
-  "short_name": "Opensheets",
-  "icons": [
-    {
-      "src": "/web-app-manifest-192x192.png",
-      "sizes": "192x192",
-      "type": "image/png",
-      "purpose": "maskable"
-    },
-    {
-      "src": "/web-app-manifest-512x512.png",
-      "sizes": "512x512",
-      "type": "image/png",
-      "purpose": "maskable"
-    }
-  ],
-  "theme_color": "#F2ECE7",
-  "background_color": "#F2ECE7",
-  "display": "standalone"
-}
+	"name": "Opensheets",
+	"short_name": "Opensheets",
+	"icons": [
+		{
+			"src": "/web-app-manifest-192x192.png",
+			"sizes": "192x192",
+			"type": "image/png",
+			"purpose": "maskable"
+		},
+		{
+			"src": "/web-app-manifest-512x512.png",
+			"sizes": "512x512",
+			"type": "image/png",
+			"purpose": "maskable"
+		}
+	],
+	"theme_color": "#F2ECE7",
+	"background_color": "#F2ECE7",
+	"display": "standalone"
+}