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/Index.cshtml

@@ -0,0 +1,90 @@
+@model IEnumerable<PowderCoating.Core.Entities.BankReconciliation>
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = "Bank Reconciliation";
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <h4 class="mb-0 fw-semibold">Bank Reconciliation</h4>
+    <a asp-action="Create" class="btn btn-sm btn-primary ms-auto">
+        <i class="bi bi-plus-lg me-1"></i>Start New Reconciliation
+    </a>
+</div>
+
+@if (TempData["Success"] != null)
+{
+    <div class="alert alert-success alert-permanent alert-dismissible fade show">
+        @TempData["Success"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<div class="card shadow-sm">
+    <div class="card-body p-0">
+        <div class="table-responsive">
+            <table class="table table-hover mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Account</th>
+                        <th>Statement Date</th>
+                        <th class="text-end">Beginning Balance</th>
+                        <th class="text-end">Ending Balance</th>
+                        <th>Status</th>
+                        <th>Completed By</th>
+                        <th class="text-end">Actions</th>
+                    </tr>
+                </thead>
+                <tbody>
+                @if (!Model.Any())
+                {
+                    <tr>
+                        <td colspan="7" class="text-center text-muted py-4">
+                            No reconciliations yet.
+                            <a asp-action="Create">Start your first one.</a>
+                        </td>
+                    </tr>
+                }
+                @foreach (var br in Model)
+                {
+                    <tr>
+                        <td class="fw-semibold">@br.Account?.Name</td>
+                        <td>@br.StatementDate.ToString("MMM d, yyyy")</td>
+                        <td class="text-end">@br.BeginningBalance.ToString("C")</td>
+                        <td class="text-end">@br.EndingBalance.ToString("C")</td>
+                        <td>
+                            @if (br.Status == BankReconciliationStatus.Completed)
+                            {
+                                <span class="badge bg-success">Completed</span>
+                            }
+                            else
+                            {
+                                <span class="badge bg-warning text-dark">In Progress</span>
+                            }
+                        </td>
+                        <td class="text-muted small">
+                            @if (br.CompletedAt.HasValue)
+                            {
+                                @($"{br.CompletedBy} on {br.CompletedAt.Value.ToLocalTime():MMM d, yyyy}")
+                            }
+                        </td>
+                        <td class="text-end">
+                            @if (br.Status == BankReconciliationStatus.Completed)
+                            {
+                                <a asp-action="Report" asp-route-id="@br.Id" class="btn btn-sm btn-outline-secondary">
+                                    <i class="bi bi-file-earmark-text me-1"></i>Report
+                                </a>
+                            }
+                            else
+                            {
+                                <a asp-action="Reconcile" asp-route-id="@br.Id" class="btn btn-sm btn-outline-primary">
+                                    <i class="bi bi-check2-square me-1"></i>Continue
+                                </a>
+                            }
+                        </td>
+                    </tr>
+                }
+                </tbody>
+            </table>
+        </div>
+    </div>
+</div>