feat: Refactor accounts service and related DTOs to enhance consumer account management
- Updated AccountsService to filter out OWNER roles in findAll method. - Removed CreateConsumerAccountDto and its role property from account creation logic. - Enhanced BusinessActivitiesService to include complex counts in responses. - Modified ComplexesController and ComplexesService to handle consumer-specific logic. - Introduced CreateConsumerComplexDto and UpdateConsumerComplexDto for complex management. - Updated PosesController and PosesService to manage POS creation and updates with consumer context. - Added utility function to calculate remaining accounts for business activities. - Updated Prisma migration to add account_id to poses and enforce unique constraints.
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