- Introduced `online_share_enabled` and `online_share_percent` fields in the `doctor_secretaries` table to manage secretary shares from online appointments.
- Added `bank_account` field in the `profiles` table to store user-level IBANs for settlements.
- Created `secretary_earnings` table to track earnings per secretary from online appointments, including a foreign key relationship with `financial_breakdowns`.
- Implemented `SecretaryEarning` entity and repository for managing secretary earnings.
- Developed `SecretaryShareResolver` service to determine which secretaries earn from online payments.
- Added `UserIbanResolver` service to handle user IBAN retrieval and management.
- Created `HasIbansTrait` for entities to manage IBANs in a JSON format.
- Implemented tests for secretary earnings and API endpoints for managing secretary shares and IBANs.
