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>

lib/email/resend.ts

@@ -113,5 +113,5 @@ export async function sendEmail(options: SendEmailOptions): Promise<SendEmailRes
  * Check if Resend is properly configured
  */
 export function isResendConfigured(): boolean {
-  return !!process.env.RESEND_API_KEY
+  return !!process.env.RESEND_API_KEY && !!process.env.RESEND_FROM_EMAIL && process.env.RESEND_FROM_EMAIL !== 'noreply@localhost'
 }