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/shared/page.tsx

@@ -4,6 +4,7 @@ import { useState, useRef, useEffect } from "react";
 import {
   useSharedTransactions,
   useParticipantBalances,
+  useParticipants,
   useCreateParticipant,
   useRecordPayment,
   usePaymentHistory,
@@ -274,10 +275,12 @@ type SortCol = "transaction_date" | "created_at" | "amount";
 
 export default function SharedPage() {
   const [tagIds, setTagIds] = useState<string[]>([]);
+  const [participantId, setParticipantId] = useState<number | undefined>(undefined);
   const [sortCol, setSortCol] = useState<SortCol>("transaction_date");
   const [sortDir, setSortDir] = useState<"asc" | "desc">("desc");
   const realTagIds = tagIds.filter((id) => id !== "untagged");
-  const { data: rawTransactions = [], isLoading: txLoading } = useSharedTransactions(tagIds);
+  const { data: participants = [] } = useParticipants();
+  const { data: rawTransactions = [], isLoading: txLoading } = useSharedTransactions(tagIds, participantId);
 
   const transactions = [...rawTransactions].sort((a, b) => {
     const av = sortCol === "amount" ? Number(a.amount) : new Date(a[sortCol]).getTime();
@@ -305,7 +308,17 @@ export default function SharedPage() {
     <div className="space-y-6">
       <div className="flex items-center justify-between gap-3">
         <h2 className="text-xl font-semibold">Shared Expenses</h2>
-        <div className="flex items-center gap-2 ml-auto">
+        <div className="flex items-center gap-2 ml-auto flex-wrap">
+          <select
+            value={participantId ?? ""}
+            onChange={(e) => setParticipantId(e.target.value ? Number(e.target.value) : undefined)}
+            className={`border rounded px-3 py-1.5 text-sm bg-zinc-900 ${participantId ? "border-indigo-500 text-white" : "border-zinc-700 text-zinc-400"}`}
+          >
+            <option value="">All People</option>
+            {participants.map((p: { id: number; name: string }) => (
+              <option key={p.id} value={p.id}>{p.name}</option>
+            ))}
+          </select>
           <TagFilter value={tagIds} onChange={setTagIds} />
           {!addingParticipant && (
             <button onClick={() => setAddingParticipant(true)}