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/transactions/reconcile/route.ts

@@ -50,18 +50,20 @@ export async function POST(req: NextRequest) {
             my_share_percent: override.my_share_percent,
           },
         });
+        await tx.transaction_overrides.deleteMany({ where: { transaction_id: manual_id } });
       }
 
-      // Copy tags: manual → statement tx
+      // Move tags: manual → statement tx
       const tags = await tx.transaction_tags.findMany({ where: { transaction_id: manual_id } });
       if (tags.length) {
         await tx.transaction_tags.createMany({
           data: tags.map((t) => ({ transaction_id: statement_tx_id, tag_id: t.tag_id })),
           skipDuplicates: true,
         });
+        await tx.transaction_tags.deleteMany({ where: { transaction_id: manual_id } });
       }
 
-      // Copy splits: manual → statement tx
+      // Move splits: manual → statement tx
       const splits = await tx.transaction_splits.findMany({ where: { transaction_id: manual_id } });
       if (splits.length) {
         await tx.transaction_splits.createMany({
@@ -72,6 +74,7 @@ export async function POST(req: NextRequest) {
           })),
           skipDuplicates: true,
         });
+        await tx.transaction_splits.deleteMany({ where: { transaction_id: manual_id } });
       }
 
       // Mark manual tx as reconciled (link to statement tx)