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/types.ts

@@ -1,23 +1,23 @@
 export type Account = {
-  id: string;
-  name: string;
-  accountType: string;
-  status: string;
-  note: string | null;
-  logo: string | null;
-  initialBalance: number;
-  balance?: number | null;
-  excludeFromBalance?: boolean;
-  excludeInitialBalanceFromIncome?: boolean;
+	id: string;
+	name: string;
+	accountType: string;
+	status: string;
+	note: string | null;
+	logo: string | null;
+	initialBalance: number;
+	balance?: number | null;
+	excludeFromBalance?: boolean;
+	excludeInitialBalanceFromIncome?: boolean;
 };
 
 export type AccountFormValues = {
-  name: string;
-  accountType: string;
-  status: string;
-  note: string;
-  logo: string;
-  initialBalance: string;
-  excludeFromBalance: boolean;
-  excludeInitialBalanceFromIncome: boolean;
+	name: string;
+	accountType: string;
+	status: string;
+	note: string;
+	logo: string;
+	initialBalance: string;
+	excludeFromBalance: boolean;
+	excludeInitialBalanceFromIncome: boolean;
 };