feat(ledger): add bookkeeping workbench and transaction views

- Add transactions_dirty table and zero-tolerance cleansing action

- Implement bookkeeping workbench (/bookkeeping) with searchable Combobox channel selector and card suffix / account identifier

- Implement transaction ledger (/transactions) with date groupings, multi-currency metrics, and filters

- Update AGENTS.md guidelines for Base UI Select and Combobox bindings

app/bookkeeping/page.tsx

@@ -0,0 +1,51 @@
+import { redirect } from "next/navigation"
+import { auth } from "@/lib/auth"
+import { getDirtyTransactionsAction } from "@/lib/actions/bookkeeping"
+import { getChannelsAction } from "@/lib/actions/channel"
+import { AppSidebar } from "@/components/app-sidebar"
+import { AppHeader } from "@/components/app-header"
+import { SidebarInset, SidebarProvider } from "@/components/ui/sidebar"
+import { BookkeepingView } from "./bookkeeping-view"
+
+export default async function BookkeepingPage() {
+  const session = await auth()
+
+  if (!session?.user) {
+    redirect("/login")
+  }
+
+  const user = session.user
+  const userName = user.name || "Fluxent 用户"
+  const userEmail = user.email || ""
+  const userAvatar = user.image || null
+
+  const [dirtyTxnsRes, channelsRes] = await Promise.all([
+    getDirtyTransactionsAction(),
+    getChannelsAction(),
+  ])
+
+  const initialDirtyTransactions =
+    dirtyTxnsRes.success && dirtyTxnsRes.data ? dirtyTxnsRes.data : []
+  const initialChannels =
+    channelsRes.success && channelsRes.data ? channelsRes.data : []
+
+  return (
+    <SidebarProvider>
+      <AppSidebar
+        user={{
+          name: userName,
+          email: userEmail,
+          avatar: userAvatar,
+        }}
+      />
+      <SidebarInset>
+        <AppHeader title="流水记账" />
+
+        <BookkeepingView
+          initialDirtyTransactions={initialDirtyTransactions}
+          initialChannels={initialChannels}
+        />
+      </SidebarInset>
+    </SidebarProvider>
+  )
+}