feat: add buildReceivableRows for fine/levy/fee entries

Cashbox export previously only saw payment transactions. This adds
the query for fine/levy/fee entries (Forderungen) that the redesigned
PDF report will show in a separate section.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

myteamwallet_backend/src/cashbox-export/cashbox-export.utils.ts

@@ -62,10 +62,49 @@ export function buildRows(team: Team, from: string, to: string): CashboxExportRo
   });
 }
 
+export interface CashboxReceivableRow {
+  date: string;
+  type: string;
+  who: string;
+  note: string;
+  amount: number;
+}
+
+const RECEIVABLE_TYPES = new Set(['fine', 'levy', 'fee']);
+
+export function buildReceivableRows(team: Team, from: string, to: string): CashboxReceivableRow[] {
+  const fromTime = new Date(`${from}T00:00:00.000Z`).getTime();
+  const toTime = new Date(`${to}T23:59:59.999Z`).getTime();
+
+  const raw: CashboxReceivableRow[] = [];
+  for (const player of team.players ?? []) {
+    for (const transaction of player.transactions ?? []) {
+      if (!transaction.type || !RECEIVABLE_TYPES.has(transaction.type.name)) continue;
+      raw.push({
+        date: transaction.date,
+        type: transaction.type.name,
+        who: `${player.firstName} ${player.lastName}`,
+        note: transaction.note,
+        amount: Number(transaction.amount),
+      });
+    }
+  }
+
+  return raw
+    .filter((row) => {
+      const time = new Date(row.date).getTime();
+      return time >= fromTime && time <= toTime;
+    })
+    .sort((a, b) => (a.date < b.date ? -1 : a.date > b.date ? 1 : 0));
+}
+
 const TYPE_LABELS: Record<string, string> = {
   payment: 'Zahlung',
   credit: 'Guthaben',
   expense: 'Ausgabe',
+  fine: 'Strafe',
+  levy: 'Umlage',
+  fee: 'Gebühr',
 };
 
 function formatGermanAmount(value: number): string {