feat: Add Income Statement to DashboardPage + fix account types

- Add Income Statement section with Revenue and Expenses tables
- Color-code revenue (green) and expenses (red)
- Show Net Income prominently at bottom
- Fix SQL query to use LOWER() for case-insensitive matching
- Update account types in DB (asset/liability/revenue/expense/equity)
- Balance Sheet and Income Statement now work correctly

web-v2/src/pages/DashboardPage.tsx

@@ -321,6 +321,70 @@ export function DashboardPage() {
         </div>
       </Card>
 
+      {/* Income Statement */}
+      <Card>
+        <CardHeader
+          title="Income Statement (Resultaträkning)"
+          subtitle="Revenue and expenses for period 2026-02"
+        />
+        <div className="grid grid-cols-1 xl:grid-cols-2 gap-6 p-6">
+          <div>
+            <h3 className="text-lg font-semibold mb-4 text-success">Revenue (Intäkter)</h3>
+            <Table>
+              <TableHeader>
+                <TableRow>
+                  <TableHead>Code</TableHead>
+                  <TableHead>Name</TableHead>
+                  <TableHead className="text-right">Amount</TableHead>
+                </TableRow>
+              </TableHeader>
+              <TableBody>
+                {ledgerAccounts.filter(a => a.account_type === 'revenue').map((account) => (
+                  <TableRow key={account.code}>
+                    <TableCell>{account.code}</TableCell>
+                    <TableCell>{account.name}</TableCell>
+                    <TableCell className="text-right text-success">
+                      {formatCurrency(Math.abs(account.balance))}
+                    </TableCell>
+                  </TableRow>
+                ))}
+              </TableBody>
+            </Table>
+          </div>
+          <div>
+            <h3 className="text-lg font-semibold mb-4 text-danger">Expenses (Kostnader)</h3>
+            <Table>
+              <TableHeader>
+                <TableRow>
+                  <TableHead>Code</TableHead>
+                  <TableHead>Name</TableHead>
+                  <TableHead className="text-right">Amount</TableHead>
+                </TableRow>
+              </TableHeader>
+              <TableBody>
+                {ledgerAccounts.filter(a => a.account_type === 'expense').map((account) => (
+                  <TableRow key={account.code}>
+                    <TableCell>{account.code}</TableCell>
+                    <TableCell>{account.name}</TableCell>
+                    <TableCell className="text-right text-danger">
+                      {formatCurrency(account.balance)}
+                    </TableCell>
+                  </TableRow>
+                ))}
+              </TableBody>
+            </Table>
+          </div>
+        </div>
+        <div className="border-t p-6">
+          <div className="flex justify-between items-center">
+            <span className="text-lg font-semibold">Net Income:</span>
+            <span className={`text-2xl font-bold ${netIncome >= 0 ? 'text-success' : 'text-danger'}`}>
+              {formatCurrency(netIncome)}
+            </span>
+          </div>
+        </div>
+      </Card>
+
       {/* Recent Deals */}
       <Card>
         <CardHeader