- 마이그레이션: deposits, withdrawals 테이블 생성 - 모델: Deposit, Withdrawal (BelongsToTenant, SoftDeletes) - 서비스: DepositService, WithdrawalService (CRUD + summary) - 컨트롤러: DepositController, WithdrawalController - FormRequest: Store/Update 검증 클래스 - Swagger: 입금/출금 API 문서 (12개 엔드포인트) - 라우트: /v1/deposits, /v1/withdrawals 등록