feat(categories): show recurring expenses separately from manual expenses

[audemed44]

Summary

• Manual expenses (no recurringExpenseId) and recurring rules are now shown as separate counts on each category card
• Auto-generated expenses (produced by recurring rules) are excluded from the manual count — they are implicitly represented by the recurring rule count
• The recurring count line is only shown when there is at least one recurring rule for that category

Test plan

• Open the Categories tab and verify each card shows "X expense(s)" for manually-entered expenses only
• Add a recurring expense rule to a category and verify "Y recurring" appears as a second line
• Confirm auto-generated expenses do not increment the "expenses" count
• Verify a category with no recurring rules shows no "recurring" line