feat: [entertainment,loan] 접대비 상세 조회 API 및 가지급금 날짜 필터 추가

- EntertainmentController/Service: getDetail() 상세 조회 API 추가 (손금한도, 월별추이, 사용자분포, 거래내역, 분기현황)
- EntertainmentService: 수입금액별 추가한도 계산(세법 기준), 거래건별 리스크 감지
- LoanController/Service: dashboard에 start_date/end_date 파라미터 지원
- LoanService: getCategoryBreakdown 날짜 필터 적용, 목록 limit 10→50 확대
- 라우트: GET /entertainment/detail 엔드포인트 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Http/Controllers/Api/V1/EntertainmentController.php

@@ -33,4 +33,18 @@ public function summary(Request $request): JsonResponse
             return $this->entertainmentService->getSummary($limitType, $companyType, $year, $quarter);
         }, __('message.fetched'));
     }
+
+    /**
+     * 접대비 상세 조회 (모달용)
+     */
+    public function detail(Request $request): JsonResponse
+    {
+        $companyType = $request->query('company_type', 'medium');
+        $year = $request->query('year') ? (int) $request->query('year') : null;
+        $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+
+        return ApiResponse::handle(function () use ($companyType, $year, $quarter) {
+            return $this->entertainmentService->getDetail($companyType, $year, $quarter);
+        }, __('message.fetched'));
+    }
 }

app/Http/Controllers/Api/V1/LoanController.php

@@ -11,6 +11,7 @@
 use App\Http\Requests\Loan\LoanUpdateRequest;
 use App\Services\LoanService;
 use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class LoanController extends Controller
 {
@@ -42,9 +43,12 @@ public function summary(LoanIndexRequest $request): JsonResponse
     /**
      * 가지급금 대시보드
      */
-    public function dashboard(): JsonResponse
+    public function dashboard(Request $request): JsonResponse
     {
-        $result = $this->loanService->dashboard();
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+
+        $result = $this->loanService->dashboard($startDate, $endDate);
 
         return ApiResponse::success($result, __('message.fetched'));
     }