feat(billing): generate invoices from billable time entries (PMS-33) #76
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Implements PMS-33 core. create_invoice_from_time_entries: in one tx, selects billable time_entries, allocates a gapless invoice number (reusing invoice_sequences), builds one time_entry line per entry, and flips entries to billed+linked. POST /api/v1/invoices/from-time-entries (RequireFinance). tests/billing.rs 2/2 (generation + payment->paid). rust_decimal throughout; clippy -D warnings clean. Recurring-contract-item billing (PMS-64) + audit hooks (PMS-117) follow after those merge.