Phase E: Add Bank Reconciliation

- IsCleared + ClearedDate added to Payment, BillPayment, Expense entities
- BankReconciliation entity (account, statement date, beginning/ending balance, status)
- BankReconciliationStatus enum (InProgress, Completed)
- Migration AddBankReconciliation: new BankReconciliations table + IsCleared/ClearedDate columns
- IUnitOfWork/UnitOfWork wired with BankReconciliations repo
- BankReconciliationsController: Index, Create, Reconcile, ToggleCleared (AJAX), Complete, Report
- Reconcile view: deposit/payment checkboxes with live running balance and difference via JS
- Complete is gated: only enabled when difference == $0.00
- Nav: Bank Reconciliation added to Finance section in _Layout

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

src/PowderCoating.Infrastructure/Repositories/UnitOfWork.cs

@@ -151,6 +151,9 @@ public class UnitOfWork : IUnitOfWork
     private IRepository<VendorCreditLineItem>? _vendorCreditLineItems;
     private IRepository<VendorCreditApplication>? _vendorCreditApplications;
 
+    // Bank Reconciliation
+    private IRepository<BankReconciliation>? _bankReconciliations;
+
     /// <summary>
     /// Initialises the unit of work with the scoped <paramref name="context"/>.
     /// The context is shared across all repositories created by this instance so that
@@ -544,6 +547,11 @@ public class UnitOfWork : IUnitOfWork
     public IRepository<VendorCreditApplication> VendorCreditApplications =>
         _vendorCreditApplications ??= new Repository<VendorCreditApplication>(_context);
 
+    // Bank Reconciliation
+    /// <summary>Repository for <see cref="BankReconciliation"/> sessions reconciling a bank account against a statement.</summary>
+    public IRepository<BankReconciliation> BankReconciliations =>
+        _bankReconciliations ??= new Repository<BankReconciliation>(_context);
+
     /// <summary>
     /// Flushes all pending changes in the EF Core change tracker to the database.
     /// Returns the number of state entries written.