feat: transaction activity audit and account activity audit

internal/db/migrations/00010_create_transaction_audit_logs_table.sql

@@ -0,0 +1,19 @@
+-- +goose Up
+-- +goose StatementBegin
+CREATE TABLE transaction_audit_logs (
+    id TEXT PRIMARY KEY NOT NULL,
+    transaction_id TEXT NOT NULL,
+    actor_id TEXT REFERENCES users(id) ON DELETE SET NULL,
+    action TEXT NOT NULL,
+    metadata JSONB NOT NULL DEFAULT '{}'::jsonb,
+    created_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP
+);
+
+CREATE INDEX idx_transaction_audit_logs_transaction_id_created_at
+    ON transaction_audit_logs (transaction_id, created_at DESC);
+-- +goose StatementEnd
+
+-- +goose Down
+-- +goose StatementBegin
+DROP TABLE transaction_audit_logs;
+-- +goose StatementEnd