feat: mobile UX improvements across dashboard (#9)

* feat: mobile UX improvements across dashboard pages

- Responsive layouts with stacked mobile forms and grid desktop views
- Safe area handling (viewportFit cover, bottom nav insets, main padding)
- Touch-friendly dialogs, tabs, and page headers
- Mobile nav drawer open/close animation
- Dashboard layout parallel Supabase queries
- SIE parser: handle quoted VER/TRANS fields
- Skip account override for template-based transaction booking

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

* fix: address PR review feedback from Greptile

- Fix nav drawer close timer race condition with useRef + clearTimeout
- Show locked VAT rate as read-only label on mobile instead of hiding it
- Remove dead bottom-16 class overridden by inline style

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

---------

Co-authored-by: Claude Opus 4.6 <noreply@anthropic.com>

app/api/transactions/[id]/categorize/route.ts

@@ -203,8 +203,8 @@ export async function POST(
     vatLines: mappingResult.vat_lines.map((v) => `${v.account_number} debit=${v.debit_amount} credit=${v.credit_amount}`),
   })
 
-  // Apply account override if provided (only for business transactions)
-  if (is_business && body.account_override) {
+  // Apply account override if provided (only for category-based booking, not templates)
+  if (is_business && body.account_override && !body.template_id) {
     // Validate the account exists in the user's chart of accounts
     const { data: accountExists } = await supabase
       .from('chart_of_accounts')