Filter inactive accounts from default queries

- Updated get_all_accounts() to add include_inactive parameter (default False)
- Updated get_accounts_by_type() to add include_inactive parameter (default False)
- Modified account_sync to use include_inactive=True (needs to see all accounts)
- Default behavior now hides inactive accounts from user-facing API endpoints

This ensures inactive accounts are automatically hidden from users while
still allowing internal operations (like sync) to access all accounts.

account_sync.py

@@ -135,8 +135,8 @@ async def sync_accounts_from_beancount(force_full_sync: bool = False) -> dict:
             "errors": [str(e)],
         }
 
-    # Get all accounts from Castle DB
-    castle_accounts = await get_all_accounts()
+    # Get all accounts from Castle DB (including inactive ones for sync)
+    castle_accounts = await get_all_accounts(include_inactive=True)
 
     # Build lookup maps
     beancount_account_names = {acc["account"] for acc in beancount_accounts}