feat: create accounts to partition money

internal/db/migrations/00009_create_money_accounts_tables.sql

@@ -0,0 +1,37 @@
+-- +goose Up
+-- +goose StatementBegin
+CREATE TABLE IF NOT EXISTS money_accounts (
+    id TEXT PRIMARY KEY NOT NULL,
+    space_id TEXT NOT NULL,
+    name TEXT NOT NULL,
+    created_by TEXT NOT NULL,
+    created_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE(space_id, name),
+    FOREIGN KEY (space_id) REFERENCES spaces(id) ON DELETE CASCADE,
+    FOREIGN KEY (created_by) REFERENCES users(id) ON DELETE CASCADE
+);
+
+CREATE TABLE IF NOT EXISTS account_transfers (
+    id TEXT PRIMARY KEY NOT NULL,
+    account_id TEXT NOT NULL,
+    amount_cents INTEGER NOT NULL,
+    direction TEXT NOT NULL CHECK (direction IN ('deposit', 'withdrawal')),
+    note TEXT NOT NULL DEFAULT '',
+    created_by TEXT NOT NULL,
+    created_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    FOREIGN KEY (account_id) REFERENCES money_accounts(id) ON DELETE CASCADE,
+    FOREIGN KEY (created_by) REFERENCES users(id) ON DELETE CASCADE
+);
+
+CREATE INDEX IF NOT EXISTS idx_money_accounts_space_id ON money_accounts(space_id);
+CREATE INDEX IF NOT EXISTS idx_account_transfers_account_id ON account_transfers(account_id);
+-- +goose StatementEnd
+
+-- +goose Down
+-- +goose StatementBegin
+DROP INDEX IF EXISTS idx_account_transfers_account_id;
+DROP INDEX IF EXISTS idx_money_accounts_space_id;
+DROP TABLE IF EXISTS account_transfers;
+DROP TABLE IF EXISTS money_accounts;
+-- +goose StatementEnd