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>

components/bookkeeping/JournalEntryForm.tsx

@@ -110,7 +110,7 @@ export default function JournalEntryForm({
     }
 
     // Auto-fill line description from account name when selecting an account
-    if (field === 'account_number' && value && !updated[index].line_description) {
+    if (field === 'account_number' && value) {
       const account = accounts.find((a) => a.account_number === value)
       if (account) {
         updated[index].line_description = account.account_name

components/transactions/TransactionBookingDialog.tsx

@@ -27,8 +27,8 @@ function buildInitialLines(transaction: TransactionWithInvoice): FormLine[] {
 
   if (isExpense) {
     return [
-      { account_number: '', debit_amount: amountStr, credit_amount: '', line_description: '' },
       { account_number: '1930', debit_amount: '', credit_amount: amountStr, line_description: 'Företagskonto' },
+      { account_number: '', debit_amount: amountStr, credit_amount: '', line_description: '' },
     ]
   }