Expense Tracker CLI

Problem/Feature Description

A freelancer wants a command-line expense tracker written in Go that uses SQLite to store financial records locally. The tool should work entirely offline.

The tool needs to support:

• Adding an expense with an amount (in dollars, e.g. 42.50), category (food, transport, utilities, entertainment, other), description, and date
• Adding an income entry with an amount, source description, and date
• Listing expenses for a given month (YYYY-MM format), showing each expense and the total
• Listing income for a given month
• Showing a monthly summary: total income, total expenses, and net balance for a given month
• Deleting an expense or income entry by ID

Each expense has: id, amount_cents (integer), category, description, date, created_at. Each income has: id, amount_cents (integer), source, date, created_at.

The amount should be stored as integer cents internally but accepted as decimal dollars from the user (e.g., "42.50" becomes 4250 cents).

Output Specification

Produce:

• main.go -- CLI entry point with subcommands
• db.go -- Database setup and migrations
• expenses.go -- Expense CRUD operations
• income.go -- Income CRUD operations
• go.mod -- Module file

The code should be complete Go with no placeholders or TODO comments.