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>

resources/views/admin/cashier-ledger/balance-report.blade.php

@@ -1,14 +1,14 @@
 <x-app-layout>
     <x-slot name="header">
-        <h2 class="text-xl font-semibold leading-tight text-gray-800">
+        <h2 class="text-xl font-semibold leading-tight text-gray-800 dark:text-gray-200">
             現金簿餘額報表
         </h2>
     </x-slot>
 
     <div class="py-6">
         <div class="mx-auto max-w-5xl sm:px-6 lg:px-8 space-y-6">
-            <div class="bg-white overflow-hidden shadow-sm sm:rounded-lg">
-                <div class="p-6 text-gray-900">
+            <div class="bg-white dark:bg-gray-800 overflow-hidden shadow-sm sm:rounded-lg">
+                <div class="p-6 text-gray-900 dark:text-gray-100">
                     <h3 class="font-semibold mb-4">帳戶餘額</h3>
                     <ul class="list-disc list-inside space-y-1">
                         @foreach($accounts as $account)
@@ -18,8 +18,8 @@
                 </div>
             </div>
 
-            <div class="bg-white overflow-hidden shadow-sm sm:rounded-lg">
-                <div class="p-6 text-gray-900">
+            <div class="bg-white dark:bg-gray-800 overflow-hidden shadow-sm sm:rounded-lg">
+                <div class="p-6 text-gray-900 dark:text-gray-100">
                     <h3 class="font-semibold mb-4">本月摘要</h3>
                     <p>收入：{{ $monthlySummary['receipts'] ?? 0 }}</p>
                     <p>支出：{{ $monthlySummary['payments'] ?? 0 }}</p>