Trial Balance Generator

Build a trial balance tool with PostgreSQL:
1. Account list with current balances
2. Date picker to generate trial balance as of specific date
3. Trial balance report: accounts grouped by type, debit and credit columns
4. Totals row showing debits = credits (or out of balance warning)
5. Export view (print-friendly CSS)
6. Comparison to prior period

Database: accounts (id, number, name, type, normal_balance), transactions (id, account_id, date, debit, credit, description). Seed with full chart of accounts and 3 months of transactions.