feat(accounting): redesign Migrate Opening Balances for clarity, point env at abc_bank tenant

- Replaces the flat, hard-to-scan opening-balances form with a stepped layout: branch pick, a
  clearly-explained contra account, a pinned Debit/Credit balance status (green "Balanced" vs red
  "Out of balance by X"), and account rows grouped by type with a mobile-responsive grid. No
  behavior change - same form controls, same validation, same submit flow.
- env.js: default/available tenant switched from default,socity_bank to abc_bank.

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

src/app/accounting/migrate-opening-balances/migrate-opening-balances.component.scss

@@ -6,14 +6,299 @@
  * file, You can obtain one at http://mozilla.org/MPL/2.0/.
  */
 
-.content {
-  padding-top: 20px;
+.mob {
+  max-width: 960px;
+}
 
-  div {
-    word-wrap: break-word;
+.mob-card {
+  margin-bottom: 14px;
+  border-radius: 8px;
 
-    &.header {
-      font-weight: 500;
+  &--flush mat-card-content {
+    padding: 0;
+  }
+}
+
+.mob-intro {
+  display: flex;
+  align-items: flex-start;
+  gap: 8px;
+  padding: 10px 14px;
+  margin-bottom: 14px;
+  background: #eff6ff;
+  border: 1px solid #bfdbfe;
+  border-radius: 8px;
+  color: #1e40af;
+  font-size: 12px;
+  line-height: 1.5;
+
+  mat-icon {
+    font-size: 18px;
+    width: 18px;
+    height: 18px;
+    flex: none;
+  }
+}
+
+.mob-row {
+  display: flex;
+  align-items: flex-start;
+  gap: 16px;
+  flex-wrap: wrap;
+}
+
+.mob-office {
+  flex: 1 1 320px;
+}
+
+.mob-field {
+  flex: 1 1 240px;
+}
+
+.mob-contra {
+  display: flex;
+  align-items: flex-start;
+  gap: 10px;
+  padding: 10px 14px;
+  margin-bottom: 16px;
+  background: #f8fafc;
+  border: 1px solid #e2e8f0;
+  border-left: 4px solid #0ea5e9;
+  border-radius: 8px;
+
+  mat-icon {
+    color: #0ea5e9;
+    margin-top: 2px;
+  }
+
+  &__label {
+    font-size: 11px;
+    font-weight: 600;
+    text-transform: uppercase;
+    letter-spacing: 0.02em;
+    color: #64748b;
+  }
+
+  &__value {
+    font-size: 13px;
+    font-weight: 600;
+    color: #0d1b2a;
+    margin: 2px 0 4px;
+  }
+
+  &__hint {
+    font-size: 11px;
+    color: #64748b;
+    line-height: 1.4;
+  }
+}
+
+/* The one figure that decides whether this can be submitted — kept visually separate from the
+   cards around it so it reads as a status, not just another form section. */
+.mob-balance {
+  display: flex;
+  align-items: center;
+  gap: 24px;
+  flex-wrap: wrap;
+  padding: 12px 16px;
+  margin-bottom: 14px;
+  background: #fef2f2;
+  border: 1px solid #fecaca;
+  border-left: 4px solid #dc2626;
+  border-radius: 8px;
+
+  &--ok {
+    background: #f0fdf4;
+    border-color: #bbf7d0;
+    border-left-color: #16a34a;
+  }
+
+  &__figure {
+    display: flex;
+    flex-direction: column;
+    gap: 2px;
+  }
+
+  &__label {
+    font-size: 11px;
+    text-transform: uppercase;
+    letter-spacing: 0.02em;
+    color: #64748b;
+  }
+
+  &__amt {
+    font-variant-numeric: tabular-nums;
+    font-weight: 700;
+    font-size: 16px;
+    white-space: nowrap;
+
+    &--dr {
+      color: #b91c1c;
+    }
+
+    &--cr {
+      color: #15803d;
+    }
+  }
+
+  &__status {
+    display: flex;
+    align-items: center;
+    gap: 6px;
+    margin-left: auto;
+    font-size: 13px;
+    font-weight: 600;
+    color: #b91c1c;
+
+    mat-icon {
+      font-size: 20px;
+      width: 20px;
+      height: 20px;
+    }
+  }
+
+  &--ok &__status {
+    color: #15803d;
+  }
+}
+
+/* Account entry grid: a header row, a section label per account type, then one row per account. */
+.mob-grid {
+  display: grid;
+  grid-template-columns: 90px 1fr 160px 160px;
+  align-items: center;
+  gap: 8px;
+  padding: 0 14px;
+
+  &--head {
+    padding: 12px 14px;
+    background: #f8fafc;
+    border-bottom: 1px solid #e2e8f0;
+    font-size: 11px;
+    font-weight: 600;
+    text-transform: uppercase;
+    letter-spacing: 0.02em;
+    color: #64748b;
+  }
+
+  &__section {
+    padding: 8px 14px 4px;
+    margin-top: 6px;
+    font-size: 11px;
+    font-weight: 700;
+    text-transform: uppercase;
+    letter-spacing: 0.04em;
+    color: #0ea5e9;
+    border-top: 1px solid #e2e8f0;
+
+    &:first-of-type {
+      border-top: none;
+      margin-top: 0;
+    }
+  }
+
+  &--data {
+    padding-top: 4px;
+    padding-bottom: 4px;
+    border-bottom: 1px solid #f1f5f9;
+  }
+
+  &__row {
+    display: contents;
+  }
+
+  &__code {
+    font-variant-numeric: tabular-nums;
+    font-size: 12px;
+    color: #64748b;
+  }
+
+  &__name {
+    font-size: 13px;
+    color: #0d1b2a;
+    word-break: break-word;
+  }
+
+  &__amt {
+    text-align: right;
+  }
+
+  &__input {
+    width: 100%;
+
+    ::ng-deep .mat-mdc-form-field-infix {
+      padding-top: 10px;
+      padding-bottom: 10px;
+      min-height: unset;
+    }
+
+    ::ng-deep .mat-mdc-text-field-wrapper {
+      padding: 0 8px;
+    }
+
+    input {
+      text-align: right;
+      font-variant-numeric: tabular-nums;
+    }
+  }
+}
+
+.mob-actions {
+  display: flex;
+  align-items: center;
+  gap: 12px;
+  margin-top: 16px;
+  padding-bottom: 24px;
+}
+
+.mob-actions__spacer {
+  flex: 1 1 auto;
+}
+
+.mob-actions__hint {
+  font-size: 12px;
+  color: #b91c1c;
+}
+
+@media (width <= 640px) {
+  .mob-grid {
+    grid-template-columns: 70px 1fr;
+    row-gap: 4px;
+
+    &--head {
+      display: none;
+    }
+
+    &__row {
+      display: grid;
+      grid-template-columns: 70px 1fr;
+      grid-template-areas:
+        'code name'
+        'debit debit'
+        'credit credit';
+      gap: 4px;
+      padding: 10px 0;
+      border-bottom: 1px solid #f1f5f9;
+    }
+
+    &__code {
+      grid-area: code;
+    }
+
+    &__name {
+      grid-area: name;
+    }
+
+    &__amt:nth-of-type(1) {
+      grid-area: debit;
+    }
+
+    &__amt:nth-of-type(2) {
+      grid-area: credit;
+    }
+
+    &__amt {
+      text-align: left;
     }
   }
 }