refactor(app): implement year filter for account entries and update related services

src/Duempelkas.Infrastructure/Services/AccountService.cs

@@ -67,6 +67,27 @@ public class AccountService : IAccountService
         await db.SaveChangesAsync();
     }
 
+    public async Task UpdateCarryoverAsync(int accountId, decimal carryoverBalance, int? year)
+    {
+        if (!year.HasValue)
+        {
+            await UpdateCarryoverAsync(accountId, carryoverBalance);
+            return;
+        }
+
+        await using var db = await _dbFactory.CreateDbContextAsync();
+
+        var account = await db.Accounts.FindAsync(accountId)
+            ?? throw new InvalidOperationException($"Account {accountId} not found.");
+
+        var movementBeforeYear = await db.Entries
+            .Where(e => e.AccountId == accountId && !e.IsDeleted && e.Date.Year < year.Value)
+            .SumAsync(e => e.Type == EntryType.Income ? e.Amount : -e.Amount);
+
+        account.CarryoverBalance = carryoverBalance - movementBeforeYear;
+        await db.SaveChangesAsync();
+    }
+
     public async Task DeleteAccountAsync(int accountId)
     {
         await using var db = await _dbFactory.CreateDbContextAsync();