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>

biome.json

@@ -0,0 +1,67 @@
+{
+	"$schema": "https://biomejs.dev/schemas/2.3.13/schema.json",
+	"vcs": {
+		"enabled": true,
+		"clientKind": "git",
+		"useIgnoreFile": true
+	},
+	"files": {
+		"ignoreUnknown": false,
+		"includes": ["**/*.ts", "**/*.tsx", "**/*.js", "**/*.jsx", "**/*.json"]
+	},
+	"formatter": {
+		"enabled": true,
+		"indentStyle": "tab"
+	},
+	"linter": {
+		"enabled": true,
+		"rules": {
+			"recommended": true,
+			"suspicious": {
+				"noArrayIndexKey": "off",
+				"noExplicitAny": "warn",
+				"noImplicitAnyLet": "warn",
+				"noShadowRestrictedNames": "warn",
+				"noDocumentCookie": "off",
+				"useIterableCallbackReturn": "off"
+			},
+			"style": {
+				"noNonNullAssertion": "warn"
+			},
+			"a11y": {
+				"noLabelWithoutControl": "off",
+				"useFocusableInteractive": "off",
+				"useSemanticElements": "off",
+				"noSvgWithoutTitle": "off",
+				"useButtonType": "off",
+				"useAriaPropsSupportedByRole": "off"
+			},
+			"correctness": {
+				"noUnusedVariables": "warn",
+				"noUnusedFunctionParameters": "off",
+				"noInvalidUseBeforeDeclaration": "warn",
+				"useExhaustiveDependencies": "warn",
+				"useHookAtTopLevel": "warn"
+			},
+			"security": {
+				"noDangerouslySetInnerHtml": "off"
+			},
+			"performance": {
+				"noImgElement": "off"
+			}
+		}
+	},
+	"javascript": {
+		"formatter": {
+			"quoteStyle": "double"
+		}
+	},
+	"assist": {
+		"enabled": true,
+		"actions": {
+			"source": {
+				"organizeImports": "on"
+			}
+		}
+	}
+}