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/ui/spinner.tsx

@@ -1,15 +1,15 @@
-import { cn } from "@/lib/utils/ui";
 import { RiLoader4Line } from "@remixicon/react";
+import { cn } from "@/lib/utils/ui";
 
 function Spinner({ className, ...props }: React.ComponentProps<"svg">) {
-  return (
-    <RiLoader4Line
-      role="status"
-      aria-label="Loading"
-      className={cn("size-4 animate-spin", className)}
-      {...props}
-    />
-  );
+	return (
+		<RiLoader4Line
+			role="status"
+			aria-label="Loading"
+			className={cn("size-4 animate-spin", className)}
+			{...props}
+		/>
+	);
 }
 
 export { Spinner };