fix(share-account+clerk): remove cashier collection validation, add NPE guards

ShareAccountWritePlatformServiceJpaRepositoryImpl:
- Remove m_share_cashier_collection validation from activateShareAccount() —
  cashier now enters GL directly via transaction entry workstation
- Mark all share account charges as paid on activation instead of posting
  duplicate GL (cashier already posted DR Cash -> CR Charges GL directly)
- Remove unused imports: java.sql.Date, EmptyResultDataAccessException, Collectors
- Update createShareAccount() comment to reflect new cashier GL flow

ClerkDisbursementRequestApiResource:
- Add null guard for clerk_id before cast in approve() — returns 500 with
  clear message if DB record is missing the field
- Add null/blank guard for credit_entries in approve() — returns 400 with
  clear message instead of NPE on gson.fromJson

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkdisbursement/api/ClerkDisbursementRequestApiResource.java

@@ -366,13 +366,20 @@ public class ClerkDisbursementRequestApiResource {
         if (!"PENDING".equals(record.get("status"))) {
             throw apiError(409, "Only PENDING requests can be approved. Current status: " + record.get("status"));
         }
-        final Long makerId = ((Number) record.get("clerk_id")).longValue();
+        final Object clerkIdObj = record.get("clerk_id");
+        if (clerkIdObj == null) {
+            throw apiError(500, "Disbursement request " + id + " has no clerk ID on record.");
+        }
+        final Long makerId = ((Number) clerkIdObj).longValue();
         if (makerId.equals(currentUser.getId())) {
             throw apiError(403,
                 "Maker-checker: you cannot approve a disbursement request you submitted yourself.");
         }
 
         final String creditEntriesJson = (String) record.get("credit_entries");
+        if (creditEntriesJson == null || creditEntriesJson.isBlank()) {
+            throw apiError(400, "Disbursement request " + id + " has no credit entries.");
+        }
         final JsonArray creditEntries = gson.fromJson(creditEntriesJson, JsonArray.class);
         final Object ptId = record.get("payment_type_id");
         final String description = (String) record.get("description");

fineract-provider/src/main/java/org/apache/fineract/portfolio/shareaccounts/service/ShareAccountWritePlatformServiceJpaRepositoryImpl.java

@@ -20,7 +20,6 @@ package org.apache.fineract.portfolio.shareaccounts.service;
 
 import jakarta.persistence.PersistenceException;
 import java.math.BigDecimal;
-import java.sql.Date;
 import java.time.LocalDate;
 import java.util.ArrayList;
 import java.util.HashMap;
@@ -28,7 +27,6 @@ import java.util.HashSet;
 import java.util.List;
 import java.util.Map;
 import java.util.Set;
-import java.util.stream.Collectors;
 import lombok.RequiredArgsConstructor;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.exception.ExceptionUtils;
@@ -57,7 +55,6 @@ import org.apache.fineract.portfolio.shareaccounts.serialization.ShareAccountDat
 import org.apache.fineract.portfolio.shareproducts.domain.ShareProduct;
 import org.apache.fineract.portfolio.shareproducts.domain.ShareProductRepositoryWrapper;
 import org.springframework.dao.DataIntegrityViolationException;
-import org.springframework.dao.EmptyResultDataAccessException;
 import org.springframework.jdbc.core.JdbcTemplate;
 import org.springframework.orm.jpa.JpaSystemException;
 
@@ -89,11 +86,10 @@ public class ShareAccountWritePlatformServiceJpaRepositoryImpl implements ShareA
             this.shareAccountRepository.saveAndFlush(account);
             generateAccountNumber(account);
             // GL entries are intentionally NOT posted at submission time.
-            // Cash is physically collected by the cashier AFTER submission via the
-            // /cashier/sharecollection endpoint, which posts:
-            //   Dr Cash at Vault → Cr Share Sundry (share amount)
-            //   Cr Income from Fees            (charge amount)
-            // Posting GL here would cause a duplicate entry when cashier collects.
+            // Cashier collects cash and enters GL directly in the transaction entry
+            // workstation: DR Cash → CR Share Sundry GL (share amount) and
+            // DR Cash → CR Charges GL (charge amount). The approval step posts the
+            // share purchase GL (DR Share Sundry → CR Share Capital) via Fineract accounting.
 
             businessEventNotifierService.notifyPostBusinessEvent(new ShareAccountCreateBusinessEvent(account));
 
@@ -355,59 +351,20 @@ public class ShareAccountWritePlatformServiceJpaRepositoryImpl implements ShareA
     public CommandProcessingResult activateShareAccount(Long accountId, JsonCommand jsonCommand) {
 
         try {
-            // ── Validate: verified cashier collection record must exist ────────
-            // Checks m_share_cashier_collection for a record where:
-            //   1. share_account_id = exactly this account (no cross-account match)
-            //   2. total_amount > 0  (real cash was received, not a zero entry)
-            //   3. collection_date within MAX_COLLECTION_AGE_DAYS (not a stale record)
-            final int maxAgeDays = 30;
-            final Date oldestValidDate = Date.valueOf(LocalDate.now().minusDays(maxAgeDays));
-
-            final Map<String, Object> collectionRecord;
-            try {
-                collectionRecord = jdbcTemplate.queryForMap(
-                        "SELECT share_account_id, collected_by_name, collection_date, "
-                        + "       total_amount, gl_transaction_id "
-                        + "FROM m_share_cashier_collection "
-                        + "WHERE share_account_id = ? "
-                        + "  AND total_amount > 0 "
-                        + "  AND collection_date >= ?",
-                        accountId, oldestValidDate);
-            } catch (EmptyResultDataAccessException e) {
-                throw new org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException(
-                        "error.msg.share.activation.cashier.collection.required",
-                        "Share account " + accountId + " cannot be activated: "
-                        + "no cashier cash-collection record found within the last "
-                        + maxAgeDays + " days. "
-                        + "Please complete the Share Collection step in the Cashier menu first.");
-            }
-
-            // Query BEFORE activation which charges were already paid via cashier collection.
-            // Cashier collection sets is_paid_derived = true; activation would otherwise
-            // post a duplicate Dr Cash → Cr Income entry for those same charges.
-            final Set<Long> cashierPaidChargeIds = new HashSet<>(jdbcTemplate.queryForList(
-                    "SELECT id FROM m_share_account_charge "
-                    + "WHERE account_id = ? AND is_paid_derived = true",
-                    Long.class, accountId));
-
             ShareAccount account = this.shareAccountRepository.findOneWithNotFoundDetection(accountId);
             Map<String, Object> changes = this.accountDataSerializer.validateAndActivate(jsonCommand, account);
             if (!changes.isEmpty()) {
                 this.shareAccountRepository.save(account);
             }
 
-            // Filter out charge transactions whose charges were already collected
-            // by the cashier — prevents duplicate GL entries on activation.
-            Set<ShareAccountTransaction> chargesForGL = account.getChargeTransactions().stream()
-                    .filter(txn -> txn.getChargesPaidBy() == null
-                            || txn.getChargesPaidBy().stream()
-                                    .noneMatch(cpb -> cashierPaidChargeIds.contains(cpb.getShareChargeId())))
-                    .collect(Collectors.toSet());
-
-            if (!chargesForGL.isEmpty()) {
-                this.journalEntryWritePlatformService
-                        .createJournalEntriesForShares(populateJournalEntries(account, chargesForGL));
-            }
+            // Cashier collected cash and entered GL directly via the transaction entry
+            // workstation (DR Cash → CR Share Sundry GL for share amount, and DR Cash → CR
+            // Charges GL for charges). Mark charges as paid to reflect cashier's collection
+            // without posting duplicate GL entries — the approval step already posted the
+            // share purchase GL (DR Share Sundry → CR Share Capital) via Fineract accounting.
+            jdbcTemplate.update(
+                    "UPDATE m_share_account_charge SET is_paid_derived = true WHERE account_id = ?",
+                    accountId);
 
             return new CommandProcessingResultBuilder() //
                     .withCommandId(jsonCommand.commandId()) //