feat: add mobile budgets foundation

[nfebe]

Description

Add budgeting feature.

• ✨ New feature (non-breaking change which adds functionality)
• 🛠️ Bug fix (non-breaking change which fixes an issue)
• ❌ Breaking change (fix or feature that would cause existing functionality to change)
• 🧹 Code refactor
• ✅ Build configuration change
• 📝 Documentation
• 🗑️ Chore

[nfebe]

@austin047 In this PR you will see a new pattern ownerType and ownerTypeId and things not being directly tied to users.

That is intentional as we are planning to introduce the feature for group and family budgeting so resources can be owned by an individual user or some other entity.

cc: @Wuyika

[austin047]

@nfebe Is the BudgetPeriodStates computed by the backend, because from what I see here, it should be computed locally as well to ensure that the user sees the progress of their net spent with every new transaction?