feat(cash): mark how a transaction was paid, exclude cash from reconciliation

getPendingReconciliations treated every unreconciled manual transaction as
awaiting a matching statement row. Cash never appears on a statement, so a cash
entry sat in the queue indefinitely being offered matches within 3 days and 1%
on amount - and accepting one is silently destructive: reconciled manual rows
are filtered out of every query, so the cash spend disappears while the card
transaction it matched claims to be that same spend.

Migration 0016 adds transactions.payment_method (card | cash | bank_transfer |
other, NULL = unknown) with a CHECK constraint and a partial index. The notCash()
fragment excludes cash from both halves of the reconciliation query - the pending
list and the candidate match subquery, which aliases the manual row as m.

Only cash is excluded. Bank transfers do appear on a statement now that
transaction accounts are imported, and NULL means unknown, so both stay
candidates and every pre-existing row behaves exactly as before.

ATM withdrawals deliberately stay categorised as spend rather than transfers.
Treating them as transfers is only correct if every cash purchase is logged;
with partial logging it silently deletes the unlogged remainder from spend.

src/app/api/transactions/route.ts

@@ -42,6 +42,7 @@ export async function POST(req: NextRequest) {
     transaction_type?: string;
     merchant_normalized?: string;
     category?: string;
+    payment_method?: string;
     splits?: { participant_id: number; share_percent: number }[];
   };
 
@@ -51,8 +52,8 @@ export async function POST(req: NextRequest) {
 
   // Insert manual transaction with no statement (statement_id = NULL, owner_id set directly)
   const txRows = await queryRaw<{ id: number }>(
-    `INSERT INTO transactions (statement_id, owner_id, transaction_date, description, amount, transaction_type, merchant_normalized, category, row_index)
-     VALUES (NULL, $1, $2, $3, $4, $5, $6, $7, (
+    `INSERT INTO transactions (statement_id, owner_id, transaction_date, description, amount, transaction_type, merchant_normalized, category, payment_method, row_index)
+     VALUES (NULL, $1, $2, $3, $4, $5, $6, $7, $8, (
        SELECT COALESCE(MAX(row_index), -1) + 1 FROM transactions WHERE owner_id = $1 AND statement_id IS NULL
      ))
      RETURNING id`,
@@ -64,6 +65,7 @@ export async function POST(req: NextRequest) {
       body.transaction_type || "debit",
       body.merchant_normalized || null,
       body.category || null,
+      body.payment_method || null,
     ]
   );
   const transactionId = txRows[0].id;