Test: add comprehensive unit test project for services
Add MoneyMap.Tests project with xUnit tests for all new services:
- AccountServiceTests: Account retrieval, stats, validation, deletion
- CardServiceTests: Card retrieval, stats, validation, deletion
- MerchantServiceTests: Merchant CRUD operations
- ReferenceDataServiceTests: Reference data retrieval
- TransactionServiceTests: Duplicate detection, retrieval, deletion
- TransactionStatisticsServiceTests: Statistics calculations
- ReceiptMatchingServiceTests: Receipt-to-transaction matching logic
- DbContextHelper: In-memory database context factory for test isolation
Uses xUnit, Moq, and EF Core InMemory database. Solution file updated to include test project.
🤖 Generated with [Claude Code](https://claude.com/claude-code)
Co-Authored-By: Claude <noreply@anthropic.com>