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/auth/verify-email.blade.php

@@ -1,10 +1,10 @@
 <x-guest-layout>
-    <div class="mb-4 text-sm text-gray-600">
+    <div class="mb-4 text-sm text-gray-600 dark:text-gray-400">
         {{ __('Thanks for signing up! Before getting started, could you verify your email address by clicking on the link we just emailed to you? If you didn\'t receive the email, we will gladly send you another.') }}
     </div>
 
     @if (session('status') == 'verification-link-sent')
-        <div class="mb-4 font-medium text-sm text-green-600">
+        <div class="mb-4 font-medium text-sm text-green-600 dark:text-green-400">
             {{ __('A new verification link has been sent to the email address you provided during registration.') }}
         </div>
     @endif
@@ -23,7 +23,7 @@
         <form method="POST" action="{{ route('logout') }}">
             @csrf
 
-            <button type="submit" class="underline text-sm text-gray-600 hover:text-gray-900 rounded-md focus:outline-none focus:ring-2 focus:ring-offset-2 focus:ring-indigo-500">
+            <button type="submit" class="underline text-sm text-gray-600 dark:text-gray-400 hover:text-gray-900 dark:hover:text-gray-100 rounded-md focus:outline-none focus:ring-2 focus:ring-offset-2 focus:ring-indigo-500 dark:focus:ring-offset-gray-800">
                 {{ __('Log Out') }}
             </button>
         </form>