Add full project structure: backend, frontend, Docker, and CI workflows

- Organize backend into src/ (routes/, services/, db/) per package.json entrypoint
- Add migrations/import-mdb.js for one-time .mdb → SQLite migration
- Add public/ frontend: check ledger table, slide-in new/edit panel, PDF generation
- Add docker/Dockerfile and docker-compose.yml for self-hosted deployment
- Add .github/workflows: Docker Hub build+push on main/tags, TODO→Issues scanner
- Add GnuMICR font files (GPL-2.0) for MICR E-13B line rendering

.github/workflows/todo-to-issues.yml

@@ -0,0 +1,28 @@
+name: TODO to Issues
+
+on:
+  push:
+    branches: [main]
+
+jobs:
+  todo:
+    runs-on: ubuntu-latest
+    # Skip on merge commits from the action itself to avoid loops
+    if: "!contains(github.event.head_commit.message, '[bot]')"
+
+    steps:
+      - name: Checkout
+        uses: actions/checkout@v4
+
+      - name: Scan TODOs and create issues
+        uses: alstr/todo-to-issue-action@v5
+        with:
+          TOKEN: ${{ secrets.GITHUB_TOKEN }}
+          CLOSE_ISSUES: true
+          AUTO_ASSIGN: true
+          IDENTIFIERS: |
+            [
+              {"name": "TODO", "labels": ["enhancement"]},
+              {"name": "FIXME", "labels": ["bug"]},
+              {"name": "HACK", "labels": ["technical-debt"]}
+            ]