Officer Unpaid roster

## Parent

[Map: BSR member platform MVP](https://github.com/fkeenv/bsr/issues/1)

## What to build

Officers/Super Admin get a filtered Unpaid roster (ADR-0013 / prototype `prototype/officer-unpaid-roster` Variant C): Properties with Outstanding Balance > ₱0 in a split workspace. Left rail defaults to Outstanding Balance descending with word badges for this Billing Period status; filters for Block, Lot, this-period status, and Owes for (Opening Balance or a Billing Period with remaining). Right pane reuses the Property Statement of Account drill-in. Distinguish empty roster (all ₱0) from filtered no-matches. Thin Officer surface — not aging or collection-rate reporting.

## Acceptance criteria

- [ ] Roster lists only Properties with Outstanding Balance > ₱0, sorted Outstanding ↓ by default
- [ ] Filters for Block, Lot, this Billing Period status, and Owes for work as specified
- [ ] This Billing Period status uses word badges (Paid / Unpaid / Partial)
- [ ] Selecting a row shows the Property SoA drill-in (same surface Members use)
- [ ] Empty vs no-matches empty states are distinct
- [ ] Feature tests cover listing, filters, and authorization

## Blocked by

- [Member Statement of Account and Property switcher](https://github.com/fkeenv/bsr/issues/23)