feat: Optimize build and dependencies

Introduce manual chunking for vendor dependencies to improve load times.
Update Node.js engine requirement to >=18.0.0.
Refactor `AccountsReceivableView` by removing commented-out code and unnecessary variables.
Add a development server port configuration.

vite.config.ts

@@ -12,6 +12,16 @@ export default defineConfig({
   build: {
     outDir: 'dist',
     emptyOutDir: true,
-    sourcemap: false
+    sourcemap: false,
+    rollupOptions: {
+      output: {
+        manualChunks: {
+          vendor: ['react', 'react-dom', 'recharts', 'lucide-react']
+        }
+      }
+    }
+  },
+  server: {
+    port: 3000
   }
 });