rails up to 7.0and ruby to 2.7.2

mv lib to app/lib due to upgrade

removing concerns from autoload path

resolve zeitwerk issues

make foodsoft run for dev on rails 7 and ruby 2.7

fix mail file permission bug

fix database_config

fix articles controller test ActiveModell::Error

bump Gemfile.lock

app/lib/bank_transactions_csv.rb

@@ -0,0 +1,29 @@
+require 'csv'
+
+class BankTransactionsCsv < RenderCsv
+  include ApplicationHelper
+
+  def header
+    [
+      BankTransaction.human_attribute_name(:external_id),
+      BankTransaction.human_attribute_name(:date),
+      BankTransaction.human_attribute_name(:amount),
+      BankTransaction.human_attribute_name(:iban),
+      BankTransaction.human_attribute_name(:reference),
+      BankTransaction.human_attribute_name(:text)
+    ]
+  end
+
+  def data
+    @object.each do |t|
+      yield [
+        t.external_id,
+        t.date,
+        t.amount,
+        t.iban,
+        t.reference,
+        t.text
+      ]
+    end
+  end
+end