feat(bank): chequera register module (plan step 7)

Adds the office's own bank-register browser over the migrated SCOTHIA
data (22,354 bank_transactions), the last self-contained feature module.

API (apps/api/src/bank):
- GET /bank        register browser: search over concepto/reference/notes/
                   amountInWords; direction (income|expense|void), cleared and
                   date-range filters; 5 sorts; income/expense/net totals for
                   the whole filtered set, not just the page
- GET /bank/stats  headline income/expense/net + counts, date span, pending
- GET /bank/facets year list for the period filter
- GET /bank/summary  year and month rollups with a running net-movement figure

Web (/banco): "Movimientos" register + "Resumen por periodo" with year->month
drill-down; added to the AppShell nav as "Chequera".

Deliberately kept OUT of /estado-cuenta: this is the office's own money, not
customer balances, and the two are never summed or shown together.

No category/ramo dimension, and the deferred concept->ramo classifier is
dropped as won't-build: concepto is a payee name (0 of 22,354 match a
category) and TABLA RAMODOS is an expense chart of accounts + owner names,
not the insurance/servicios/fideicomiso split it was assumed to be, so a
classifier would invent data. Single currency (MXN); the "acumulado" is net
movement since the register opened (no opening balance in the source), not a
bank balance. Verified end-to-end in the browser; totals reconcile.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

apps/web/src/components/AppShell.tsx

@@ -16,6 +16,7 @@ const NAV = [
   { href: "/servicios", label: "Propiedades" },
   { href: "/polizas", label: "Pólizas" },
   { href: "/estado-cuenta", label: "Estado de cuenta" },
+  { href: "/banco", label: "Chequera" },
 ];
 
 export function AppShell({ children }: { children: ReactNode }) {