QoL tweaks: Cash Flow cards, auto-primary accounts, investment projections, Sankey filters

- Dashboard: Remove tenant name/role subtitle
- Cash Flow: Replace Operating/Reserve net cards with inflow vs outflow
  breakdown showing In/Out amounts and signed net; replace Ending Cash
  card with AI Financial Health status from saved recommendation
- Accounts: Auto-set first asset account per fund_type as primary on creation
- Investments: Add 5th summary card for projected annual interest earnings
- Sankey: Add Actuals/Budget/Forecast data source toggle and
  All Funds/Operating/Reserve fund filter SegmentedControls with
  backend support for budget-based and forecast (actuals+budget) queries

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/modules/accounts/accounts.service.ts

@@ -142,7 +142,21 @@ export class AccountsService {
       }
     }
 
-    return account;
+    // Auto-set as primary if this is the first asset account for this fund_type
+    if (dto.accountType === 'asset') {
+      const existingPrimary = await this.tenant.query(
+        'SELECT id FROM accounts WHERE fund_type = $1 AND is_primary = true AND id != $2',
+        [dto.fundType, accountId],
+      );
+      if (!existingPrimary.length) {
+        await this.tenant.query(
+          'UPDATE accounts SET is_primary = true WHERE id = $1',
+          [accountId],
+        );
+      }
+    }
+
+    return this.findOne(accountId);
   }
 
   async update(id: string, dto: UpdateAccountDto) {