feat(#36): receitas recorrentes com confirmação de salário até dia 5

- Migration 009: coluna `type` em recurring_expenses + tabela recurring_late
- API Go: tipo income/expense em CRUD; endpoints POST /confirm e /late
- Dashboard: campo pending_income_recurrings na resposta
- Frontend: RecurringView com seções RECEITAS e DESPESAS separadas
- HomeView: widget de confirmação (dia 1-5) e badge SALÁRIO PENDENTE (pós dia 5)
- Testes unitários: 4 novos casos (income covered, late, confirm, reject expense)

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

apps/api/internal/migration/sql/009_recurring_income.sql

@@ -0,0 +1,13 @@
+-- Add type to recurring_expenses (income | expense, default expense — retrocompatível)
+ALTER TABLE recurring_expenses
+    ADD COLUMN IF NOT EXISTS type VARCHAR(10) NOT NULL DEFAULT 'expense'
+        CHECK (type IN ('income', 'expense'));
+
+-- Track income recurrings marked as "late" for a given month
+CREATE TABLE IF NOT EXISTS recurring_late (
+    id           SERIAL PRIMARY KEY,
+    recurring_id INTEGER NOT NULL REFERENCES recurring_expenses(id) ON DELETE CASCADE,
+    month        VARCHAR(7) NOT NULL,
+    created_at   TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
+    UNIQUE(recurring_id, month)
+);