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>

components/contas/account-select-items.tsx

@@ -3,18 +3,18 @@
 import DotIcon from "@/components/dot-icon";
 
 export function StatusSelectContent({ label }: { label: string }) {
-  const isActive = label === "Ativa";
+	const isActive = label === "Ativa";
 
-  return (
-    <span className="flex items-center gap-2">
-      <DotIcon
-        bg_dot={
-          isActive
-            ? "bg-emerald-600 dark:bg-emerald-300"
-            : "bg-slate-400 dark:bg-slate-500"
-        }
-      />
-      <span>{label}</span>
-    </span>
-  );
+	return (
+		<span className="flex items-center gap-2">
+			<DotIcon
+				bg_dot={
+					isActive
+						? "bg-emerald-600 dark:bg-emerald-300"
+						: "bg-slate-400 dark:bg-slate-500"
+				}
+			/>
+			<span>{label}</span>
+		</span>
+	);
 }