fix(reconcile): prevent split/tag double-counting on reconciled transactions

Move splits, tags and overrides from manual to statement side on reconcile
(delete from manual after copying) instead of just copying. Add read-time
filter to exclude reconciled manual transactions from balance and shared
transaction queries. Also adds participant filter to shared expenses page.

src/app/api/shared-transactions/route.ts

@@ -10,6 +10,8 @@ export async function GET(req: NextRequest) {
   const rawIds = tagParam ? tagParam.split(",").filter(Boolean) : [];
   const noTags = rawIds.includes("untagged");
   const tagIds = rawIds.filter((id) => id !== "untagged").map(Number).filter((n) => !isNaN(n));
-  const transactions = await getSharedTransactions(user.id, tagIds.length ? tagIds : undefined, noTags);
+  const participantParam = req.nextUrl.searchParams.get("participant_id");
+  const participantId = participantParam ? Number(participantParam) : undefined;
+  const transactions = await getSharedTransactions(user.id, tagIds.length ? tagIds : undefined, noTags, participantId);
   return NextResponse.json(transactions);
 }