feat(cashier): add Cash/Clearing/Transfer summary report with branch-wise drill-down

Adds a dummy-data summary report (Opening/Credit/Debit/Closing) under Sub
Ledger > Cash / Clearing / Transfer, with Cash, Transfer (GL-wise), Clearing
and Digital (RTGS/NEFT/UPI/ATM/NACH) tabs plus a transaction-details drill
down. Credit/Debit/Closing are always derived from the transaction lines so
the summary and detail views can never drift apart.

Head Office logins (officeId 1 or office name containing "head office") get
a branch switcher across two demo branches plus a consolidated view with a
branch-wise break-up; branch-level logins see only their own office's data.

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

src/app/cashier/cashier-routing.module.ts

@@ -179,6 +179,17 @@ const routes: Routes = [
           loadComponent: () =>
             import('./my-deposit-requests/my-deposit-requests.component').then((m) => m.MyDepositRequestsComponent),
           data: { title: 'My Deposit Requests', breadcrumb: 'My Deposit Requests' }
+        },
+        {
+          path: 'cash-clearing-transfer-summary',
+          loadComponent: () =>
+            import('./cash-clearing-transfer-summary/cash-clearing-transfer-summary.component').then(
+              (m) => m.CashClearingTransferSummaryComponent
+            ),
+          data: {
+            title: 'Cash / Clearing / Transfer - Summary Report',
+            breadcrumb: 'Cash / Clearing / Transfer - Summary Report'
+          }
         }
       ]
     }