Add professor share & financial reports UI, expense management page

Adds payout configuration fields (percentage/hourly + per-session
expense allowance) with a live payout preview to the class form,
a new Financial Reports page (per-class and date-range/monthly tabs,
per-session drill-down dialog) with reusable stat cards, and an
Institutional Expenses management page. Registers routes, sidebar
navigation, and permission constants for the new financial_reports
and expenses permissions.

src/utils/professorShare.js

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+// /src/utils/professorShare.js
+// Mirrors gameno-api/utils/professorShare.js so the dashboard can preview payout
+// calculations client-side before saving a class.
+
+const toNonNegativeNumber = (value) => {
+  const n = Number(value);
+  if (!Number.isFinite(n) || n < 0) return 0;
+  return n;
+};
+
+const toPercentage = (value) => Math.min(100, toNonNegativeNumber(value));
+
+const parseClockTime = (value) => {
+  const raw = String(value || '').trim();
+  const match = raw.match(/^(\d{1,2}):(\d{2})$/);
+  if (!match) return null;
+  const hours = Number(match[1]);
+  const minutes = Number(match[2]);
+  if (hours > 23 || minutes > 59) return null;
+  return hours * 60 + minutes;
+};
+
+export function calculateSessionDurationHours(startTime, endTime) {
+  const start = parseClockTime(startTime);
+  const end = parseClockTime(endTime);
+  if (start == null || end == null) return 0;
+  let diffMinutes = end - start;
+  if (diffMinutes <= 0) diffMinutes += 24 * 60;
+  return diffMinutes / 60;
+}
+
+export function resolveSessionDurationHours({ hoursPerSection, startTime, endTime } = {}) {
+  const hours = toNonNegativeNumber(hoursPerSection);
+  if (hours > 0) return hours;
+  return calculateSessionDurationHours(startTime, endTime);
+}
+
+export function calculatePercentageShare({ payoutPercentage = 0, revenue = 0 } = {}) {
+  return (toPercentage(payoutPercentage) / 100) * toNonNegativeNumber(revenue);
+}
+
+export function calculateHourlyShare({ payoutHourlyRate = 0, sessionDurationHours = 0, sessionsCount = 0 } = {}) {
+  return toNonNegativeNumber(payoutHourlyRate) * toNonNegativeNumber(sessionDurationHours) * toNonNegativeNumber(sessionsCount);
+}
+
+export function calculateExtraExpenses({ extraExpensePerSession = 0, sessionsCount = 0 } = {}) {
+  return toNonNegativeNumber(extraExpensePerSession) * toNonNegativeNumber(sessionsCount);
+}
+
+export function calculateProfessorPayout(params = {}) {
+  const baseShare = params.payoutType === 'hourly'
+    ? calculateHourlyShare(params)
+    : calculatePercentageShare(params);
+  const extraExpenses = calculateExtraExpenses(params);
+  return {
+    baseShare,
+    extraExpenses,
+    totalPayout: baseShare + extraExpenses
+  };
+}
+
+export function calculateNetProfit({ totalIncome = 0, professorTotalPayout = 0 } = {}) {
+  return toNonNegativeNumber(totalIncome) - toNonNegativeNumber(professorTotalPayout);
+}
+
+export function calculatePendingReceivables(expectedRevenue = 0, actualReceivedRevenue = 0) {
+  return Math.max(0, toNonNegativeNumber(expectedRevenue) - toNonNegativeNumber(actualReceivedRevenue));
+}
+
+export function calculateOverpaidAmount(expectedRevenue = 0, actualReceivedRevenue = 0) {
+  return Math.max(0, toNonNegativeNumber(actualReceivedRevenue) - toNonNegativeNumber(expectedRevenue));
+}