feat: 결재·마스터 실연동 업데이트

lib/features/approvals/domain/entities/approval_proceed_status.dart

@@ -0,0 +1,14 @@
+/// 결재 진행 가능 여부(can-proceed) 응답 엔티티.
+///
+/// - 백엔드 `GET /approvals/{id}/can-proceed` 결과를 표현한다.
+class ApprovalProceedStatus {
+  const ApprovalProceedStatus({
+    required this.approvalId,
+    required this.canProceed,
+    this.reason,
+  });
+
+  final int approvalId;
+  final bool canProceed;
+  final String? reason;
+}