feat(subaccounts): add resource for managing subaccounts - #68

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: actions/cache@v3, actions/checkout@v3, stefanzweifel/git-auto-commit-action@v4. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/