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>

lib/utils/ui.ts

@@ -4,7 +4,7 @@
  * This module contains UI-related utilities, primarily for className manipulation.
  */
 
-import { clsx, type ClassValue } from "clsx";
+import { type ClassValue, clsx } from "clsx";
 import { twMerge } from "tailwind-merge";
 
 /**
@@ -13,5 +13,5 @@ import { twMerge } from "tailwind-merge";
  * @returns Merged className string
  */
 export function cn(...inputs: ClassValue[]) {
-  return twMerge(clsx(inputs));
+	return twMerge(clsx(inputs));
 }