- Add Step 5 (User Account) to CreateEmployeeWizard: email, password, role
- Replace person dropdown in UserForm with live search by name/phone
- PersonList.deletePerson: cascades to linked user
- UserList.deleteUser: deletes user only, preserves person
- Expense form: visual radio-card payment source selector
- Dashboard: cash-on-hand card (collections - expenses this month)
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>