feat(closing-entries): edit and delete closure

Add edit closure component and ability to delete an accounting closure
to backdate a transaction.

src/app/accounting/closing-entries/create-closure/create-closure.component.ts

@@ -11,7 +11,7 @@ import { AccountingService } from '../../accounting.service';
 })
 export class CreateClosureComponent implements OnInit {
 
-    // TODO: Validations, Hints
+  // TODO: Validations, Hints
 
   minDate = new Date(2000, 0, 1);
   maxDate = new Date();