feat(clerk): add collection flow backend — savings withdrawal + Cash@Vault GL offset

- ClerkDisbursementRequestApiResource: support collection mode (dbCr='Dr' entries); submit() separates DR/CR totals and validates balance; approve() detects mode, calls executeSavingsWithdrawal/executeCurrentAccountWithdrawal for DR entries, then posts GL offset via findCashVaultGlId(txnRefs, type_enum=1) → target GL
- ClerkWithdrawalRequestApiResource: minor updates
- DB migration: changelog-tenant.xml + 0333_rename_disbursed_to_withdrawn.xml

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

fineract-provider/src/main/resources/db/changelog/tenant/changelog-tenant.xml

@@ -360,4 +360,5 @@
     <include file="parts/0330_create_cashier_deposit_request.xml" relativeToChangelogFile="true"/>
     <include file="parts/0331_add_gl_columns_to_cashier_deposit_request.xml" relativeToChangelogFile="true"/>
     <include file="parts/0332_create_clerk_disbursement_request.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0333_rename_disbursed_to_withdrawn.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0333_rename_disbursed_to_withdrawn.xml

@@ -0,0 +1,16 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+    xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog
+        http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.1.xsd">
+
+    <changeSet id="0333_rename_disbursed_to_withdrawn" author="CBS">
+        <preConditions onFail="MARK_RAN">
+            <tableExists tableName="m_clerk_withdrawal_request"/>
+        </preConditions>
+        <sql>
+            UPDATE m_clerk_withdrawal_request SET status = 'WITHDRAWN' WHERE status = 'DISBURSED'
+        </sql>
+    </changeSet>
+
+</databaseChangeLog>