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/core/shell/shell.component.html

@@ -653,6 +653,7 @@
             <a
               class="gl-link"
               [class.hidden]="!matchesSubLedgerSearch('Cash / Clearing / Transfer')"
+              routerLink="/cashier/cash-clearing-transfer-summary"
               (click)="subLedgerOpen = false"
               ><fa-icon icon="money-bill" class="gl-icon"></fa-icon> Cash / Clearing / Transfer</a
             >

src/app/core/shell/toolbar/toolbar.component.html

@@ -266,7 +266,7 @@
         <a
           class="subledger-link"
           [class.hidden]="!matchesSearch('Cash / Clearing / Transfer')"
-          (click)="subLedgerOpen = false"
+          (click)="navigateMenu('/cashier/cash-clearing-transfer-summary'); subLedgerOpen = false"
         >
           <fa-icon icon="money-bill" class="subledger-icon"></fa-icon> Cash / Clearing / Transfer
         </a>