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/TrialBalanceController.php

@@ -0,0 +1,75 @@
+<?php
+
+namespace App\Http\Controllers\Admin;
+
+use App\Http\Controllers\Controller;
+use App\Models\AccountingEntry;
+use App\Models\ChartOfAccount;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+
+class TrialBalanceController extends Controller
+{
+    /**
+     * Display the trial balance
+     */
+    public function index(Request $request)
+    {
+        $startDate = $request->input('start_date', now()->startOfYear()->format('Y-m-d'));
+        $endDate = $request->input('end_date', now()->format('Y-m-d'));
+
+        // Get all active accounts with their balances
+        $accounts = ChartOfAccount::where('is_active', true)
+            ->orderBy('account_code')
+            ->get()
+            ->map(function ($account) use ($startDate, $endDate) {
+                // Get debit and credit totals for this account
+                $debitTotal = AccountingEntry::where('chart_of_account_id', $account->id)
+                    ->whereBetween('entry_date', [$startDate, $endDate])
+                    ->where('entry_type', AccountingEntry::ENTRY_TYPE_DEBIT)
+                    ->sum('amount');
+
+                $creditTotal = AccountingEntry::where('chart_of_account_id', $account->id)
+                    ->whereBetween('entry_date', [$startDate, $endDate])
+                    ->where('entry_type', AccountingEntry::ENTRY_TYPE_CREDIT)
+                    ->sum('amount');
+
+                // Only include accounts with activity
+                if ($debitTotal == 0 && $creditTotal == 0) {
+                    return null;
+                }
+
+                return [
+                    'account' => $account,
+                    'debit_total' => $debitTotal,
+                    'credit_total' => $creditTotal,
+                ];
+            })
+            ->filter() // Remove null entries
+            ->values();
+
+        // Calculate grand totals
+        $grandDebitTotal = $accounts->sum('debit_total');
+        $grandCreditTotal = $accounts->sum('credit_total');
+
+        // Check if balanced
+        $isBalanced = bccomp((string)$grandDebitTotal, (string)$grandCreditTotal, 2) === 0;
+        $difference = $grandDebitTotal - $grandCreditTotal;
+
+        // Group accounts by type
+        $accountsByType = $accounts->groupBy(function ($item) {
+            return $item['account']->account_type;
+        });
+
+        return view('admin.trial-balance.index', compact(
+            'accounts',
+            'accountsByType',
+            'startDate',
+            'endDate',
+            'grandDebitTotal',
+            'grandCreditTotal',
+            'isBalanced',
+            'difference'
+        ));
+    }
+}