fix(statements): owner assignment dropdown, fix Wise CC false positive, remove amount label

- Add owner <select> dropdown per row using useUpdateStatement + useParticipants
- Detect CC by statement_type.includes('card') instead of credit_limit/payment_due_date
  (Wise multi-currency account had payment_due_date set but is not a CC)
- Amount: remove 'due'/'balance' label; color green for positive bank balances, red for CC/overdraft
- Add statement_type to StatementRow type

src/lib/queries.ts

@@ -55,6 +55,7 @@ export interface StatementRow {
   fees_charged: number | null;
   credit_limit: number | null;
   currency: string;
+  statement_type: string | null;
   tier_used: string | null;
   owner_id: number;
   owner_name: string;