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-provider/src/main/resources/application.properties

@@ -46,7 +46,7 @@ fineract.security.oauth2.client.registrations.frontend-client.require-authorizat
 fineract.tenant.host=${FINERACT_DEFAULT_TENANTDB_HOSTNAME:localhost}
 fineract.tenant.port=${FINERACT_DEFAULT_TENANTDB_PORT:5432}
 fineract.tenant.username=${FINERACT_DEFAULT_TENANTDB_UID:postgres}
-fineract.tenant.password=${FINERACT_DEFAULT_TENANTDB_PWD:Keshav@898966}
+fineract.tenant.password=${FINERACT_DEFAULT_TENANTDB_PWD:313863}
 fineract.tenant.parameters=${FINERACT_DEFAULT_TENANTDB_CONN_PARAMS:}
 fineract.tenant.timezone=${FINERACT_DEFAULT_TENANTDB_TIMEZONE:Asia/Kolkata}
 fineract.tenant.identifier=${FINERACT_DEFAULT_TENANTDB_IDENTIFIER:default}
@@ -415,7 +415,7 @@ server.tomcat.mbeanregistry.enabled=${FINERACT_SERVER_TOMCAT_MBEANREGISTRY_ENABL
 spring.datasource.hikari.driverClassName=${FINERACT_HIKARI_DRIVER_SOURCE_CLASS_NAME:org.postgresql.Driver}
 spring.datasource.hikari.jdbcUrl=${FINERACT_HIKARI_JDBC_URL:jdbc:postgresql://localhost:5432/fineract_tenants}
 spring.datasource.hikari.username=${FINERACT_HIKARI_USERNAME:postgres}
-spring.datasource.hikari.password=${FINERACT_HIKARI_PASSWORD:Keshav@898966}
+spring.datasource.hikari.password=${FINERACT_HIKARI_PASSWORD:313863}
 spring.datasource.hikari.minimumIdle=${FINERACT_HIKARI_MINIMUM_IDLE:3}
 spring.datasource.hikari.maximumPoolSize=${FINERACT_HIKARI_MAXIMUM_POOL_SIZE:10}
 spring.datasource.hikari.idleTimeout=${FINERACT_HIKARI_IDLE_TIMEOUT:60000}