feat: add API endpoint to finalize and execute draft payrolls

[mansory-01]

This PR introduces the functionality to execute a draft payroll, lock it from further modifications, and automatically queue the respective fiat payout transactions to distribute net pay to employee accounts.
Additionally, it adds the necessary database schema to persist draft payroll states and addresses a few existing TypeScript compiler issues that were preventing the build from passing cleanly.

What was changed

• Database Schema: Added payrolls table and payrollStatusEnum (draft, processing, completed, failed) to src/server/db/schema.ts to manage draft payroll lifecycles.
• Draft Execution Endpoint: Created POST /api/v1/payroll/[draftId]/execute which:
  • Authenticates the organization and retrieves the specified draft payroll.
  • Verifies that the internal draft totals correctly match the calculated sums.
  • Updates the payroll status to processing.
  • Queues individual payout transactions in the fiat_transactions table for each employee.
  • Locks the process by updating the payroll status to completed.
• TypeScript Fixes: Fixed Zod regex constraint order in tax-rates API and added missing index signatures for generic records in activity.service.ts.

closese #480

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