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/profile/partials/delete-user-form.blade.php

@@ -1,10 +1,10 @@
 <section class="space-y-6">
     <header>
-        <h2 class="text-lg font-medium text-gray-900">
+        <h2 class="text-lg font-medium text-gray-900 dark:text-gray-100">
             {{ __('Delete Account') }}
         </h2>
 
-        <p class="mt-1 text-sm text-gray-600">
+        <p class="mt-1 text-sm text-gray-600 dark:text-gray-400">
             {{ __('Once your account is deleted, all of its resources and data will be permanently deleted. Before deleting your account, please download any data or information that you wish to retain.') }}
         </p>
     </header>
@@ -19,11 +19,11 @@
             @csrf
             @method('delete')
 
-            <h2 class="text-lg font-medium text-gray-900">
+            <h2 class="text-lg font-medium text-gray-900 dark:text-gray-100">
                 {{ __('Are you sure you want to delete your account?') }}
             </h2>
 
-            <p class="mt-1 text-sm text-gray-600">
+            <p class="mt-1 text-sm text-gray-600 dark:text-gray-400">
                 {{ __('Once your account is deleted, all of its resources and data will be permanently deleted. Please enter your password to confirm you would like to permanently delete your account.') }}
             </p>