feat(cashier): GL Entries view in Closing Cash Report

- New 'GL View' toggle button in header — switches between
  denomination report and GL entries table
- GL table: Voucher No, A/C No, A/C Name (customer), DR (red), CR (green)
- Filters: Teller Head dropdown → Cashier dropdown (cascading)
- Load button resets to denomination view (showGl = false)
- Header shows Total DR / Total CR summary
- DR rows: light red bg; CR rows: light green bg

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

src/app/cashier/cashier-shared.scss

@@ -428,3 +428,190 @@
     border: 1px solid #bfdbfe;
   }
 }
+
+// GL View toggle button active state
+.pg-btn--active {
+  background: #1e3a5f;
+  color: #fff;
+  border-color: #1e3a5f;
+}
+
+// GL Card
+.gl-card {
+  background: #fff;
+  border: 1px solid #e2e8f0;
+  border-radius: 12px;
+  overflow: hidden;
+
+  &__header {
+    display: flex;
+    align-items: center;
+    justify-content: space-between;
+    padding: 16px 20px;
+    background: #f8fafc;
+    border-bottom: 1px solid #e2e8f0;
+    gap: 16px;
+    flex-wrap: wrap;
+  }
+
+  &__header-left {
+    display: flex;
+    align-items: center;
+    gap: 12px;
+  }
+
+  &__icon {
+    width: 40px;
+    height: 40px;
+    border-radius: 10px;
+    background: #1e3a5f;
+    display: flex;
+    align-items: center;
+    justify-content: center;
+
+    mat-icon {
+      color: #fff;
+      font-size: 20px;
+      width: 20px;
+      height: 20px;
+    }
+  }
+
+  &__title {
+    font-size: 15px;
+    font-weight: 700;
+    color: #1e293b;
+  }
+
+  &__sub {
+    font-size: 12px;
+    color: #64748b;
+    margin-top: 2px;
+  }
+
+  &__totals {
+    display: flex;
+    align-items: center;
+    gap: 16px;
+  }
+
+  &__total-sep {
+    color: #cbd5e1;
+    font-size: 18px;
+  }
+
+  &__total {
+    display: flex;
+    flex-direction: column;
+    align-items: flex-end;
+  }
+
+  &__total-label {
+    font-size: 10px;
+    font-weight: 700;
+    text-transform: uppercase;
+    letter-spacing: 0.06em;
+    color: #94a3b8;
+  }
+
+  &__total-value {
+    font-size: 18px;
+    font-weight: 800;
+    font-variant-numeric: tabular-nums;
+  }
+
+  &__total--dr .gl-card__total-value {
+    color: #dc2626;
+  }
+
+  &__total--cr .gl-card__total-value {
+    color: #15803d;
+  }
+
+  &__filters {
+    display: flex;
+    align-items: flex-end;
+    gap: 12px;
+    padding: 14px 20px;
+    border-bottom: 1px solid #f1f5f9;
+    flex-wrap: wrap;
+    background: #fff;
+  }
+}
+
+// GL Table
+.gl-table {
+  .gl-th--voucher {
+    width: 110px;
+  }
+
+  .gl-th--dr {
+    color: #dc2626 !important;
+  }
+
+  .gl-th--cr {
+    color: #15803d !important;
+  }
+
+  .gl-voucher {
+    font-family: 'Roboto Mono', 'Courier New', monospace;
+    font-size: 12px;
+    font-weight: 700;
+    color: #475569;
+  }
+
+  .gl-acno {
+    font-family: 'Roboto Mono', 'Courier New', monospace;
+    font-size: 12px;
+    color: #1d4ed8;
+  }
+
+  .gl-acname {
+    font-weight: 500;
+    color: #1e293b;
+  }
+
+  .gl-amt--dr {
+    color: #dc2626;
+    font-weight: 700;
+  }
+
+  .gl-amt--cr {
+    color: #15803d;
+    font-weight: 700;
+  }
+
+  .gl-row--dr td {
+    background: #fff5f5;
+  }
+
+  .gl-row--cr td {
+    background: #f0fdf4;
+  }
+
+  .gl-row--dr:hover td {
+    background: #fee2e2;
+  }
+
+  .gl-row--cr:hover td {
+    background: #dcfce7;
+  }
+
+  .gl-foot {
+    background: #f1f5f9;
+    border-top: 2px solid #e2e8f0;
+
+    &__label {
+      font-size: 13px;
+      font-weight: 800;
+      color: #1e293b;
+      padding: 12px 14px;
+    }
+
+    &__val {
+      font-size: 14px;
+      font-weight: 800;
+      padding: 12px 14px;
+    }
+  }
+}