feat: CDI % configurável por conta + fix mocks de teste

- Adiciona campo cdi_percentage (default 100%) na tabela accounts
- Cálculo CDI aplica proporção: balance × (compound-1) × (pct/100)
- Frontend exibe input de % quando yield_type=cdi e badge mostra valor
- Corrige mocks de teste desatualizados (DeleteByMonth, isTax)
- Corrige ConfirmIncome para rejeitar tipo expense (ErrRecurringNotIncome)

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

apps/api/internal/service/recurring.go

@@ -110,16 +110,16 @@ func (s *RecurringService) MonthlyStatus(ctx context.Context, month string) ([]m
 	return result, nil
 }
 
-// ConfirmIncome creates a transaction (income or expense) confirming this recurring item for the month.
+// ConfirmIncome creates a transaction confirming an income recurring item for the month.
 func (s *RecurringService) ConfirmIncome(ctx context.Context, id int, month string) error {
 	re, err := s.repo.GetByID(ctx, id)
 	if err != nil {
 		return err
 	}
-	txType := re.Type
-	if txType == "" {
-		txType = "expense"
+	if re.Type != "income" {
+		return ErrRecurringNotIncome
 	}
+	txType := re.Type
 	today := time.Now().Format("2006-01-02")
 	tx := model.Transaction{
 		Date:        today,