Add membership fee system with disability discount and fix document permissions

Features:
- Implement two fee types: entrance fee and annual fee (both NT$1,000)
- Add 50% discount for disability certificate holders
- Add disability certificate upload in member profile
- Integrate disability verification into cashier approval workflow
- Add membership fee settings in system admin

Document permissions:
- Fix hard-coded role logic in Document model
- Use permission-based authorization instead of role checks

Additional features:
- Add announcements, general ledger, and trial balance modules
- Add income management and accounting entries
- Add comprehensive test suite with factories
- Update UI translations to Traditional Chinese

🤖 Generated with [Claude Code](https://claude.com/claude-code)

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

app/Http/Controllers/Admin/GeneralLedgerController.php

@@ -0,0 +1,87 @@
+<?php
+
+namespace App\Http\Controllers\Admin;
+
+use App\Http\Controllers\Controller;
+use App\Models\AccountingEntry;
+use App\Models\ChartOfAccount;
+use Illuminate\Http\Request;
+
+class GeneralLedgerController extends Controller
+{
+    /**
+     * Display the general ledger
+     */
+    public function index(Request $request)
+    {
+        $accounts = ChartOfAccount::where('is_active', true)
+            ->orderBy('account_code')
+            ->get();
+
+        $selectedAccountId = $request->input('account_id');
+        $startDate = $request->input('start_date', now()->startOfYear()->format('Y-m-d'));
+        $endDate = $request->input('end_date', now()->format('Y-m-d'));
+
+        $entries = null;
+        $selectedAccount = null;
+        $openingBalance = 0;
+        $debitTotal = 0;
+        $creditTotal = 0;
+        $closingBalance = 0;
+
+        if ($selectedAccountId) {
+            $selectedAccount = ChartOfAccount::findOrFail($selectedAccountId);
+
+            // Get opening balance (all entries before start date)
+            $openingDebit = AccountingEntry::where('chart_of_account_id', $selectedAccountId)
+                ->where('entry_date', '<', $startDate)
+                ->where('entry_type', AccountingEntry::ENTRY_TYPE_DEBIT)
+                ->sum('amount');
+
+            $openingCredit = AccountingEntry::where('chart_of_account_id', $selectedAccountId)
+                ->where('entry_date', '<', $startDate)
+                ->where('entry_type', AccountingEntry::ENTRY_TYPE_CREDIT)
+                ->sum('amount');
+
+            // Calculate opening balance based on account type
+            if (in_array($selectedAccount->account_type, ['asset', 'expense'])) {
+                // Assets and Expenses: Debit increases, Credit decreases
+                $openingBalance = $openingDebit - $openingCredit;
+            } else {
+                // Liabilities, Equity, Income: Credit increases, Debit decreases
+                $openingBalance = $openingCredit - $openingDebit;
+            }
+
+            // Get entries for the period
+            $entries = AccountingEntry::with(['financeDocument', 'chartOfAccount'])
+                ->where('chart_of_account_id', $selectedAccountId)
+                ->whereBetween('entry_date', [$startDate, $endDate])
+                ->orderBy('entry_date')
+                ->orderBy('id')
+                ->get();
+
+            // Calculate totals for the period
+            $debitTotal = $entries->where('entry_type', AccountingEntry::ENTRY_TYPE_DEBIT)->sum('amount');
+            $creditTotal = $entries->where('entry_type', AccountingEntry::ENTRY_TYPE_CREDIT)->sum('amount');
+
+            // Calculate closing balance
+            if (in_array($selectedAccount->account_type, ['asset', 'expense'])) {
+                $closingBalance = $openingBalance + $debitTotal - $creditTotal;
+            } else {
+                $closingBalance = $openingBalance + $creditTotal - $debitTotal;
+            }
+        }
+
+        return view('admin.general-ledger.index', compact(
+            'accounts',
+            'selectedAccount',
+            'entries',
+            'startDate',
+            'endDate',
+            'openingBalance',
+            'debitTotal',
+            'creditTotal',
+            'closingBalance'
+        ));
+    }
+}