feat(transactions): işlem servisi, bakiye hesaplama, satıcı kuralları ve izolasyon

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

src/models/audit-log.ts

@@ -24,6 +24,8 @@ export const AUDIT_ACTIONS = [
   "category.archive",
   "category.unarchive",
   "category.move",
+  "transaction.delete",
+  "transaction.restore",
 ] as const;
 export type AuditAction = (typeof AUDIT_ACTIONS)[number];