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/channels/channels-view.tsx

@@ -473,7 +473,9 @@ export function ChannelsView({
                     </span>
                   </div>
                   <div className="flex items-center justify-between text-xs md:block">
-                    <span className="text-muted-foreground md:hidden">类型</span>
+                    <span className="text-muted-foreground md:hidden">
+                      类型
+                    </span>
                     <span>{channelTypeLabels[channel.channelType]}</span>
                   </div>
                   <div className="flex min-w-0 items-center justify-between gap-2 text-xs md:block">