feat: add command split

[lucassabreu]

closes #267

[codecov]

Codecov Report

Attention: Patch coverage is 88.40580% with 16 lines in your changes are missing coverage. Please review.

Project coverage is 62.65%. Comparing base (9e4a989) to head (c6aaa25).

Files	Patch %	Lines
pkg/cmd/time-entry/split/split.go	88.14%	8 Missing and 8 partials ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main     #268      +/-   ##
==========================================
+ Coverage   61.73%   62.65%   +0.91%     
==========================================
  Files          56       57       +1     
  Lines        3865     3995     +130     
==========================================
+ Hits         2386     2503     +117     
- Misses       1385     1390       +5     
- Partials       94      102       +8     

Flag	Coverage Δ
unittests	62.65% <88.40%> (+0.91%)	⬆️

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