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/skeletons/filter-skeleton.tsx

@@ -5,16 +5,16 @@ import { Skeleton } from "@/components/ui/skeleton";
  * Mantém o layout horizontal com múltiplos selects
  */
 export function FilterSkeleton() {
-  return (
-    <div className="flex flex-wrap items-center gap-2">
-      {Array.from({ length: 6 }).map((_, i) => (
-        <Skeleton
-          key={i}
-          className="h-10 w-[130px] rounded-2xl bg-foreground/10"
-        />
-      ))}
-      <Skeleton className="h-10 w-[150px] rounded-2xl bg-foreground/10" />
-      <Skeleton className="h-8 w-16 rounded-2xl bg-foreground/10" />
-    </div>
-  );
+	return (
+		<div className="flex flex-wrap items-center gap-2">
+			{Array.from({ length: 6 }).map((_, i) => (
+				<Skeleton
+					key={i}
+					className="h-10 w-[130px] rounded-2xl bg-foreground/10"
+				/>
+			))}
+			<Skeleton className="h-10 w-[150px] rounded-2xl bg-foreground/10" />
+			<Skeleton className="h-8 w-16 rounded-2xl bg-foreground/10" />
+		</div>
+	);
 }