feat: #44 fatura de cartão com data futura fica pendente até confirmação

- Nova tabela pending_bill_imports (migration 016)
- ImportHandler.Confirm: quando is_credit_card=true e payment_date > hoje,
  salva como pending em vez de inserir transações
- Novos endpoints: GET /pending-bills, POST /pending-bills/:id/confirm,
  DELETE /pending-bills/:id
- Dashboard inclui pending_bill_imports no payload
- Frontend: resultado "fatura salva como pendente" no ImportView
- AccountsView exibe widget de faturas pendentes com ações de confirmar/descartar
- dashboard_test: mock de PendingBillRepo + TransactionRepository

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

apps/api/internal/handler/pending_bill.go

@@ -0,0 +1,59 @@
+package handler
+
+import (
+	"net/http"
+	"strconv"
+
+	"github.com/go-chi/chi/v5"
+
+	"financeiro-carvalho/internal/service"
+)
+
+type PendingBillHandler struct {
+	svc     *service.PendingBillService
+	gameSvc *service.GameService
+}
+
+func NewPendingBillHandler(svc *service.PendingBillService, gameSvc *service.GameService) *PendingBillHandler {
+	return &PendingBillHandler{svc: svc, gameSvc: gameSvc}
+}
+
+func (h *PendingBillHandler) List(w http.ResponseWriter, r *http.Request) {
+	items, err := h.svc.List(r.Context())
+	if err != nil {
+		respondError(w, http.StatusInternalServerError, "failed to list pending bills")
+		return
+	}
+	respondJSON(w, http.StatusOK, items)
+}
+
+func (h *PendingBillHandler) Confirm(w http.ResponseWriter, r *http.Request) {
+	id, err := strconv.Atoi(chi.URLParam(r, "id"))
+	if err != nil {
+		respondError(w, http.StatusBadRequest, "invalid id")
+		return
+	}
+	if err := h.svc.Confirm(r.Context(), id); err != nil {
+		if err == service.ErrPendingBillNotFound {
+			respondError(w, http.StatusNotFound, "pending bill not found")
+			return
+		}
+		respondError(w, http.StatusInternalServerError, "failed to confirm pending bill")
+		return
+	}
+	h.gameSvc.NotifyAction(r.Context(), "import_confirmed", map[string]any{"count": 1})
+	w.WriteHeader(http.StatusNoContent)
+}
+
+func (h *PendingBillHandler) Discard(w http.ResponseWriter, r *http.Request) {
+	id, err := strconv.Atoi(chi.URLParam(r, "id"))
+	if err != nil {
+		respondError(w, http.StatusBadRequest, "invalid id")
+		return
+	}
+	if err := h.svc.Discard(r.Context(), id); err != nil {
+		respondError(w, http.StatusInternalServerError, "failed to discard pending bill")
+		return
+	}
+	w.WriteHeader(http.StatusNoContent)
+}