feat: 더미 데이터 시더 추가 및 회계 관련 마이그레이션

- DummyDataSeeder 및 개별 시더 추가 (Client, BadDebt, Deposit 등)
- payments.paid_at nullable 마이그레이션
- subscriptions 취소 컬럼 추가
- clients 테이블 bad_debt 컬럼 제거
- PlanController, ClientService 수정
- 불필요한 claudedocs, flow-test 파일 정리

app/Services/ClientService.php

@@ -2,7 +2,11 @@
 
 namespace App\Services;
 
+use App\Models\BadDebts\BadDebt;
 use App\Models\Orders\Client;
+use App\Models\Tenants\Deposit;
+use App\Models\Tenants\Sale;
+use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
 
@@ -34,7 +38,51 @@ public function index(array $params)
 
         $query->orderBy('client_code')->orderBy('id');
 
-        return $query->paginate($size, ['*'], 'page', $page);
+        $paginator = $query->paginate($size, ['*'], 'page', $page);
+
+        // 미수금 계산: 매출 합계 - 입금 합계
+        $clientIds = $paginator->pluck('id')->toArray();
+
+        if (! empty($clientIds)) {
+            // 거래처별 매출 합계
+            $salesByClient = Sale::where('tenant_id', $tenantId)
+                ->whereIn('client_id', $clientIds)
+                ->whereNull('deleted_at')
+                ->groupBy('client_id')
+                ->select('client_id', DB::raw('SUM(total_amount) as total_sales'))
+                ->pluck('total_sales', 'client_id');
+
+            // 거래처별 입금 합계
+            $depositsByClient = Deposit::where('tenant_id', $tenantId)
+                ->whereIn('client_id', $clientIds)
+                ->whereNull('deleted_at')
+                ->groupBy('client_id')
+                ->select('client_id', DB::raw('SUM(amount) as total_deposits'))
+                ->pluck('total_deposits', 'client_id');
+
+            // 거래처별 활성 악성채권 합계 (추심중, 법적조치)
+            $badDebtsByClient = BadDebt::where('tenant_id', $tenantId)
+                ->whereIn('client_id', $clientIds)
+                ->whereIn('status', [BadDebt::STATUS_COLLECTING, BadDebt::STATUS_LEGAL_ACTION])
+                ->where('is_active', true)
+                ->whereNull('deleted_at')
+                ->groupBy('client_id')
+                ->select('client_id', DB::raw('SUM(debt_amount) as total_bad_debt'))
+                ->pluck('total_bad_debt', 'client_id');
+
+            // 각 거래처에 미수금/악성채권 정보 추가
+            $paginator->getCollection()->transform(function ($client) use ($salesByClient, $depositsByClient, $badDebtsByClient) {
+                $totalSales = $salesByClient[$client->id] ?? 0;
+                $totalDeposits = $depositsByClient[$client->id] ?? 0;
+                $client->outstanding_amount = max(0, $totalSales - $totalDeposits);
+                $client->bad_debt_total = $badDebtsByClient[$client->id] ?? 0;
+                $client->has_bad_debt = ($badDebtsByClient[$client->id] ?? 0) > 0;
+
+                return $client;
+            });
+        }
+
+        return $paginator;
     }
 
     /** 단건 */
@@ -46,6 +94,30 @@ public function show(int $id)
             throw new NotFoundHttpException(__('error.not_found'));
         }
 
+        // 미수금 계산
+        $totalSales = Sale::where('tenant_id', $tenantId)
+            ->where('client_id', $id)
+            ->whereNull('deleted_at')
+            ->sum('total_amount');
+
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->where('client_id', $id)
+            ->whereNull('deleted_at')
+            ->sum('amount');
+
+        $client->outstanding_amount = max(0, $totalSales - $totalDeposits);
+
+        // 악성채권 정보
+        $badDebtTotal = BadDebt::where('tenant_id', $tenantId)
+            ->where('client_id', $id)
+            ->whereIn('status', [BadDebt::STATUS_COLLECTING, BadDebt::STATUS_LEGAL_ACTION])
+            ->where('is_active', true)
+            ->whereNull('deleted_at')
+            ->sum('debt_amount');
+
+        $client->bad_debt_total = $badDebtTotal;
+        $client->has_bad_debt = $badDebtTotal > 0;
+
         return $client;
     }