fix: share collection GL lookup, tenant chart-of-accounts cleanup, and dormancy/date fixes

- Add balancesheet API, GL account transaction guard, and disabled-feature filter
- Recognize an approved Clerk Disbursement Request (COLLECTION direction) as a
  second valid source when resolving a Share Advance Collection voucher, not
  just a Cashier Transaction Entry deposit
- Fix a NullPointerException in ShareAccount.getShareAccountTransaction() when
  an existing charge transaction has no total-shares/purchase-price recorded
- Null out DormancyClock's "last live" date before an account is ever
  activated, instead of falling through to the client's own KYC re-verification
  date via Postgres's null-skipping GREATEST()
- Stop seeding "Cash at Tellers" for new tenants (0502); drop the unused
  Facility & Service Charges Income accounts (0548); group header-less GL
  accounts under real-world header accounts (0549); uppercase GL account
  names and rename Share Sundry to match the bank's own chart (0550)
- Fix 0527's savings-daily-interest changeset to skip objects 0517 already
  creates on a fresh tenant, instead of failing tenant startup
- Update the local Postgres dev password default to match this environment

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

fineract-accounting/src/main/java/org/apache/fineract/accounting/journalentry/exception/JournalEntryInvalidException.java

@@ -37,6 +37,7 @@ public class JournalEntryInvalidException extends AbstractPlatformDomainRuleExce
         DEBIT_CREDIT_ACCOUNT_OR_AMOUNT_EMPTY, //
         GL_ACCOUNT_DISABLED, //
         GL_ACCOUNT_MANUAL_ENTRIES_NOT_PERMITTED, //
+        GL_ACCOUNT_IS_HEADER, //
         INVALID_DEBIT_OR_CREDIT_ACCOUNTS; //
 
         public String errorMessage() {
@@ -58,6 +59,8 @@ public class JournalEntryInvalidException extends AbstractPlatformDomainRuleExce
                 return "Invalid debit or credit accounts are passed";
             } else if (name().equalsIgnoreCase("GL_ACCOUNT_MANUAL_ENTRIES_NOT_PERMITTED")) {
                 return "Target account does not allow manual adjustments";
+            } else if (name().equalsIgnoreCase("GL_ACCOUNT_IS_HEADER")) {
+                return "Target account is a Header account (a chart-of-accounts grouping node) and cannot receive a transaction directly";
             }
             return name();
         }
@@ -79,6 +82,8 @@ public class JournalEntryInvalidException extends AbstractPlatformDomainRuleExce
                 return "error.msg.glJournalEntry.invalid.debit.or.credit.accounts";
             } else if (name().equalsIgnoreCase("GL_ACCOUNT_MANUAL_ENTRIES_NOT_PERMITTED")) {
                 return "error.msg.glJournalEntry.invalid.account.manual.adjustments.not.permitted";
+            } else if (name().equalsIgnoreCase("GL_ACCOUNT_IS_HEADER")) {
+                return "error.msg.glJournalEntry.invalid.account.is.header";
             }
             return name();
         }