fix: correct engine column names, dashboard revenue calc, email config, and UX issues

- Fix buildLineInserts() using wrong DB column names (cost_center_id → cost_center,
  project_id → project) and add missing tax_code field
- Replace transaction-based dashboard income/expense with journal-entry-based
  calculation using account classes (3xxx revenue, 4-7xxx expenses)
- Add email/phone fields to CompanySettings type, validate RESEND_FROM_EMAIL
  in isResendConfigured(), remove unsafe type casts in invoice send/reminders
- Always auto-fill line description from account name in JournalEntryForm
- Reorder expense lines in TransactionBookingDialog so 1930 is always first row

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/api/invoices/[id]/send/route.ts

@@ -134,7 +134,7 @@ export async function POST(
       subject: generateInvoiceEmailSubject(emailData),
       html: generateInvoiceEmailHtml(emailData),
       text: generateInvoiceEmailText(emailData),
-      replyTo: (company as CompanySettings & { email?: string }).email || undefined,
+      replyTo: company.email || undefined,
       fromName: company.company_name,
       attachments: [
         {