feat: initial finance SPA — phases 1 & 2

Next.js 16 personal finance dashboard connected to postgres-personal.

Phase 1 (Foundation):
- API routes: GET /api/transactions (paginated, filterable, sortable),
  GET /api/statements, GET /api/merchants
- Transactions data table with date/category/bank/search filters, pagination, sort
- Statements card grid with period, due date, amount, transaction count
- Sidebar layout with nav for all planned sections

Phase 2 (Normalisation):
- PATCH /api/transactions/[id] — upsert transaction_overrides
- POST /api/transactions/bulk — bulk categorize/normalize
- Inline click-to-edit category (22 options) and merchant name
- Blue dot override indicator, bulk action bar
- Effective values via COALESCE(override, llm_value) pattern

Stack: Next.js 16 (App Router, standalone), Prisma 7.x + @prisma/adapter-pg,
TanStack Query, Tailwind CSS. Auth via Traefik chain-oauth@file.

src/app/api/transactions/route.ts

@@ -0,0 +1,21 @@
+import { NextRequest, NextResponse } from "next/server";
+import { getTransactions } from "@/lib/queries";
+
+export async function GET(req: NextRequest) {
+  const sp = req.nextUrl.searchParams;
+
+  const result = await getTransactions({
+    from: sp.get("from") || undefined,
+    to: sp.get("to") || undefined,
+    category: sp.get("category") || undefined,
+    bank_name: sp.get("bank_name") || undefined,
+    search: sp.get("search") || undefined,
+    statement_id: sp.get("statement_id") || undefined,
+    sort_by: sp.get("sort_by") || undefined,
+    sort_dir: sp.get("sort_dir") || undefined,
+    limit: sp.get("limit") ? Number(sp.get("limit")) : undefined,
+    offset: sp.get("offset") ? Number(sp.get("offset")) : undefined,
+  });
+
+  return NextResponse.json(result);
+}