feat(OUT-4005): add qb_payout_sync table schema and migration

New table stores the payout payload so a failed reconciliation can be
rebuilt on resync. Amounts are integer cents, matching line_items.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

Author: SandipBajracharya

src/db/migrations/20260729105911_add_qb_payout_sync_table.sql

@@ -0,0 +1,15 @@
+CREATE TABLE "qb_payout_sync" (
+	"id" uuid PRIMARY KEY DEFAULT gen_random_uuid() NOT NULL,
+	"portal_id" varchar(255) NOT NULL,
+	"payout_id" varchar(100) NOT NULL,
+	"line_items" jsonb NOT NULL,
+	"net_amount" integer NOT NULL,
+	"fee_amount" integer NOT NULL,
+	"arrival_date" integer NOT NULL,
+	"qb_deposit_id" varchar(100),
+	"created_at" timestamp DEFAULT now() NOT NULL,
+	"updated_at" timestamp DEFAULT now() NOT NULL,
+	"deleted_at" timestamp
+);
+--> statement-breakpoint
+CREATE UNIQUE INDEX "uq_qb_payout_sync_portal_payout_active" ON "qb_payout_sync" USING btree ("portal_id","payout_id") WHERE "qb_payout_sync"."deleted_at" is null;