feat: Implement FASE 5 (Clients & Loyalty) and FASE 6 (Payments & Financial)

FASE 5 - Clientes y Fidelización:
- Client Management (CRM) con búsqueda fonética
- Galería de fotos restringida por tier (VIP/Black/Gold)
- Sistema de Lealtad con puntos y expiración (6 meses)
- Membresías (Gold, Black, VIP) con beneficios configurables
- Notas técnicas con timestamp

APIs Implementadas:
- GET/POST /api/aperture/clients - CRUD completo de clientes
- GET /api/aperture/clients/[id] - Detalles con historial de reservas
- POST /api/aperture/clients/[id]/notes - Notas técnicas
- GET/POST /api/aperture/clients/[id]/photos - Galería de fotos
- GET /api/aperture/loyalty - Resumen de lealtad
- GET/POST /api/aperture/loyalty/[customerId] - Historial y puntos

FASE 6 - Pagos y Protección:
- Stripe Webhooks (payment_intent.succeeded, payment_failed, charge.refunded)
- No-Show Logic con detección automática (ventana 12h)
- Check-in de clientes para prevenir no-shows
- Override Admin para waivar penalizaciones
- Finanzas y Reportes (expenses, daily closing, staff performance)

APIs Implementadas:
- POST /api/webhooks/stripe - Handler de webhooks Stripe
- GET /api/cron/detect-no-shows - Detectar no-shows (cron job)
- POST /api/aperture/bookings/no-show - Aplicar penalización
- POST /api/aperture/bookings/check-in - Registrar check-in
- GET /api/aperture/finance - Resumen financiero
- POST/GET /api/aperture/finance/daily-closing - Reportes diarios
- GET/POST /api/aperture/finance/expenses - Gestión de gastos
- GET /api/aperture/finance/staff-performance - Performance de staff

Documentación:
- docs/APERATURE_SPECS.md - Especificaciones técnicas completas
- docs/APERTURE_SQUARE_UI.md - Ejemplos de Radix UI con Square UI
- docs/API.md - Actualizado con nuevas rutas

Migraciones SQL:
- 20260118050000_clients_loyalty_system.sql - Clientes, fotos, lealtad, membresías
- 20260118060000_stripe_webhooks_noshow_logic.sql - Webhooks, no-shows, check-ins
- 20260118070000_financial_reporting_expenses.sql - Gastos, reportes financieros

app/api/aperture/finance/daily-closing/route.ts

@@ -0,0 +1,68 @@
+import { NextRequest, NextResponse } from 'next/server'
+import { supabaseAdmin } from '@/lib/supabase/admin'
+
+/**
+ * @description Get daily closing reports
+ * @param {NextRequest} request - Query params: location_id, start_date, end_date, status
+ * @returns {NextResponse} List of daily closing reports
+ */
+export async function GET(request: NextRequest) {
+  try {
+    const searchParams = request.nextUrl.searchParams
+    const location_id = searchParams.get('location_id')
+    const start_date = searchParams.get('start_date')
+    const end_date = searchParams.get('end_date')
+    const status = searchParams.get('status')
+    const limit = parseInt(searchParams.get('limit') || '50')
+    const offset = parseInt(searchParams.get('offset') || '0')
+
+    let query = supabaseAdmin
+      .from('daily_closing_reports')
+      .select('*', { count: 'exact' })
+      .order('report_date', { ascending: false })
+      .range(offset, offset + limit - 1)
+
+    if (location_id) {
+      query = query.eq('location_id', location_id)
+    }
+
+    if (status) {
+      query = query.eq('status', status)
+    }
+
+    if (start_date) {
+      query = query.gte('report_date', start_date)
+    }
+
+    if (end_date) {
+      query = query.lte('report_date', end_date)
+    }
+
+    const { data: reports, error, count } = await query
+
+    if (error) {
+      console.error('Error fetching daily closing reports:', error)
+      return NextResponse.json(
+        { success: false, error: 'Failed to fetch daily closing reports' },
+        { status: 500 }
+      )
+    }
+
+    return NextResponse.json({
+      success: true,
+      data: reports || [],
+      pagination: {
+        total: count || 0,
+        limit,
+        offset,
+        hasMore: (count || 0) > offset + limit
+      }
+    })
+  } catch (error) {
+    console.error('Error in GET /api/aperture/finance/daily-closing:', error)
+    return NextResponse.json(
+      { success: false, error: 'Internal server error' },
+      { status: 500 }
+    )
+  }
+}