feat: Add company model and API with tests (#12548)

# Pull Request Template

## Description

* add Company model with validations for name, domain, description and
  avatar
* Add database migration fo
* Implement endpoints for company CRUD operations
* Add optional company relationship for contacts
* Add test for models, controllers, factories and policies
* Add authorization policies restricting delete to admins
* support JSON API responses
Please include a summary of the change and issue(s) fixed. Also, mention
relevant motivation, context, and any dependencies that this change
requires.

Fixes #(cw-5650)

## Type of change

Please delete options that are not relevant.

- [x] Bug fix (non-breaking change which fixes an issue)
- [ ] New feature (non-breaking change which adds functionality)
- [ ] Breaking change (fix or feature that would cause existing
functionality not to work as expected)
- [ ] This change requires a documentation update

## How Has This Been Tested?

Tests are implemented using `RSpec`

```
$ bundle exec rails db:migrate
$ bundle exec rspec spec/models/company_spec.rb spec/controllers/api/v1/accounts/companies_controller_spec.rb
```

## Checklist:

- [x] My code follows the style guidelines of this project
- [x] I have performed a self-review of my code
- [x] I have commented on my code, particularly in hard-to-understand
areas
- [ ] I have made corresponding changes to the documentation
- [x] My changes generate no new warnings
- [x] I have added tests that prove my fix is effective or that my
feature works
- [ ] New and existing unit tests pass locally with my changes
- [ ] Any dependent changes have been merged and published in downstream
modules

config/locales/en.yml

@@ -76,6 +76,9 @@ en:
         invalid: Invalid email
       phone_number:
         invalid: should be in e164 format
+    companies:
+      domain:
+        invalid: must be a valid domain name
     categories:
       locale:
         unique: should be unique in the category and portal

config/routes.rb

@@ -153,6 +153,7 @@ Rails.application.routes.draw do
             end
           end
 
+          resources :companies, only: [:index, :show, :create, :update, :destroy]
           resources :contacts, only: [:index, :show, :update, :create, :destroy] do
             collection do
               get :active