Add phone login support and member import functionality

Features:
- Support login via phone number or email (LoginRequest)
- Add members:import-roster command for Excel roster import
- Merge survey emails with roster data

Code Quality (Phase 1-4):
- Add database locking for balance calculation
- Add self-approval checks for finance workflow
- Create service layer (FinanceDocumentApprovalService, PaymentVerificationService)
- Add HasAccountingEntries and HasApprovalWorkflow traits
- Create FormRequest classes for validation
- Add status-badge component
- Define authorization gates in AuthServiceProvider
- Add accounting config file

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

app/Models/MembershipPayment.php

@@ -2,13 +2,14 @@
 
 namespace App\Models;
 
+use App\Traits\HasApprovalWorkflow;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Support\Facades\Storage;
 
 class MembershipPayment extends Model
 {
-    use HasFactory;
+    use HasApprovalWorkflow, HasFactory;
 
     // Status constants
     const STATUS_PENDING = 'pending';
@@ -97,12 +98,7 @@ class MembershipPayment extends Model
         return $this->belongsTo(User::class, 'rejected_by_user_id');
     }
 
-    // Status check methods
-    public function isPending(): bool
-    {
-        return $this->status === self::STATUS_PENDING;
-    }
-
+    // Status check methods (isPending and isRejected provided by HasApprovalWorkflow trait)
     public function isApprovedByCashier(): bool
     {
         return $this->status === self::STATUS_APPROVED_CASHIER;
@@ -118,10 +114,7 @@ class MembershipPayment extends Model
         return $this->status === self::STATUS_APPROVED_CHAIR;
     }
 
-    public function isRejected(): bool
-    {
-        return $this->status === self::STATUS_REJECTED;
-    }
+    // isRejected() provided by HasApprovalWorkflow trait
 
     // Workflow validation methods
     public function canBeApprovedByCashier(): bool