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.Web/Views/BankReconciliations/Create.cshtml

@@ -0,0 +1,48 @@
+@model PowderCoating.Core.Entities.BankReconciliation
+@{
+    ViewData["Title"] = "Start Bank Reconciliation";
+    var accounts = ViewBag.AccountSelectList as List<Microsoft.AspNetCore.Mvc.Rendering.SelectListItem> ?? new();
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <a asp-action="Index" class="btn btn-sm btn-outline-secondary">
+        <i class="bi bi-arrow-left me-1"></i>Back
+    </a>
+    <h4 class="mb-0 fw-semibold ms-2">Start Bank Reconciliation</h4>
+</div>
+
+<div class="card shadow-sm" style="max-width:600px">
+    <div class="card-body">
+        <form asp-action="Create" method="post">
+            @Html.AntiForgeryToken()
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Bank Account <span class="text-danger">*</span></label>
+                <select asp-for="AccountId" asp-items="accounts" class="form-select" required>
+                    <option value="">— select account —</option>
+                </select>
+                <div class="form-text">Only Checking, Savings, and Cash accounts are listed.</div>
+            </div>
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Statement Date <span class="text-danger">*</span></label>
+                <input asp-for="StatementDate" type="date" class="form-control"
+                       value="@Model.StatementDate.ToString("yyyy-MM-dd")" required />
+            </div>
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Statement Ending Balance <span class="text-danger">*</span></label>
+                <div class="input-group">
+                    <span class="input-group-text">$</span>
+                    <input asp-for="EndingBalance" type="number" step="0.01" class="form-control" required />
+                </div>
+                <div class="form-text">Enter the closing balance from your bank statement.</div>
+            </div>
+            <div class="mb-3">
+                <label class="form-label fw-semibold">Notes</label>
+                <textarea asp-for="Notes" class="form-control" rows="2"></textarea>
+            </div>
+            <div class="d-flex gap-2">
+                <button type="submit" class="btn btn-primary">Start Reconciliation</button>
+                <a asp-action="Index" class="btn btn-outline-secondary">Cancel</a>
+            </div>
+        </form>
+    </div>
+</div>