fix(balance): exclude archived accounts from starter collisions (S4)

getStarterCollisions now filters `archived_at IS NULL` so a starter
account the user voluntarily archived no longer blocks re-creation
through the StarterAccountsModal. Matches the rest-of-codebase
convention (active = is_active=1 AND archived_at IS NULL).

Suggestion S4 from PR #185 review (#187).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

src/components/balance/StarterAccountsModal.test.tsx

@@ -73,6 +73,13 @@ describe("getStarterCollisions", () => {
     expect(result.has("tfsa")).toBe(false);
     expect(result.has("cash")).toBe(false); // name "CELI" != "Compte chèque"
   });
+
+  it("excludes archived accounts via SQL filter", async () => {
+    mockSelect.mockResolvedValueOnce([]);
+    await getStarterCollisions();
+    const sql = mockSelect.mock.calls[0][0];
+    expect(sql).toMatch(/archived_at IS NULL/);
+  });
 });
 
 describe("proposeStarterAccounts", () => {

src/services/balance.service.ts

@@ -487,7 +487,8 @@ export async function getStarterCollisions(): Promise<Set<string>> {
     `SELECT c.key AS key, a.name AS account_name
        FROM balance_accounts a
        INNER JOIN balance_categories c ON c.id = a.balance_category_id
-      WHERE c.key IN ('cash','tfsa','rrsp','other')`
+      WHERE c.key IN ('cash','tfsa','rrsp','other')
+        AND a.archived_at IS NULL`
   );
   const collisions = new Set<string>();
   for (const starter of STARTER_ACCOUNTS) {