feat(clerk): add collection flow — multi-DR savings to CR GL with maker-checker

- Transaction entry: detect collection mode (N DR savings → 1 CR GL) and disbursement mode (1 DR GL → N CR savings); build dbCr-tagged payload for backend
- Disbursement review: show 'GL Credit (Target)' / 'Debit Entries' labels for collection; fix double-count by summing only DR entries for collection totals; dynamic approve button text
- My disbursement requests: add DR/CR badge column in expanded credit-entries preview
- My requests / withdrawal-requests: minor consistency updates

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

src/app/clerk/disbursement-review/disbursement-review.component.html

@@ -13,7 +13,7 @@
       <svg width="13" height="13" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2">
         <path d="M12 2v20M2 12h20" />
       </svg>
-      Disbursement Review
+      {{ isCollectionMode ? 'Collection Review' : 'Disbursement Review' }}
     </button>
     <span class="cashier-nav__esc-hint" (click)="backToInbox()">← Back to Inbox</span>
   </nav>
@@ -63,11 +63,11 @@
         </div>
       </div>
 
-      <!-- GL Debit row -->
+      <!-- GL card — Source (disbursement) or Target (collection) -->
       <div class="dri-card">
         <div class="dri-section-title">
           <mat-icon>account_balance</mat-icon>
-          GL Debit (Source)
+          {{ isCollectionMode ? 'GL Credit (Target)' : 'GL Debit (Source)' }}
         </div>
         <div class="dri-detail-grid">
           <div class="dri-detail-item">
@@ -79,7 +79,7 @@
             <span class="dri-detail-value">{{ request.gl_account_name }}</span>
           </div>
           <div class="dri-detail-item">
-            <span class="dri-detail-label">DR Amount</span>
+            <span class="dri-detail-label">{{ isCollectionMode ? 'CR Amount' : 'DR Amount' }}</span>
             <span class="dri-detail-value dri-amount">₹{{ request.dr_amount | number: '1.2-2' }}</span>
           </div>
           <div class="dri-detail-item">
@@ -95,11 +95,15 @@
         </div>
       </div>
 
-      <!-- Credit entries -->
+      <!-- Entries table — DR savings (collection) or CR accounts (disbursement) -->
       <div class="dri-card">
         <div class="dri-section-title">
           <mat-icon>account_balance_wallet</mat-icon>
-          Credit Entries ({{ creditEntries.length }} account{{ creditEntries.length !== 1 ? 's' : '' }})
+          @if (isCollectionMode) {
+            Debit Entries ({{ drEntries.length }} account{{ drEntries.length !== 1 ? 's' : '' }} — collect from)
+          } @else {
+            Credit Entries ({{ crEntries.length }} account{{ crEntries.length !== 1 ? 's' : '' }})
+          }
         </div>
         <table class="dri-cr-table">
           <thead>
@@ -108,11 +112,11 @@
               <th>Account No</th>
               <th>Account Name</th>
               <th>Type</th>
-              <th class="num">Amount (CR)</th>
+              <th class="num">{{ isCollectionMode ? 'Amount (DR)' : 'Amount (CR)' }}</th>
             </tr>
           </thead>
           <tbody>
-            @for (entry of creditEntries; track entry.accountId; let i = $index) {
+            @for (entry of isCollectionMode ? drEntries : crEntries; track entry.accountNo; let i = $index) {
               <tr>
                 <td class="dri-cr-idx">{{ i + 1 }}</td>
                 <td class="cell-mono">{{ entry.accountNo }}</td>
@@ -124,7 +128,7 @@
               </tr>
             }
             <tr class="dri-cr-total-row">
-              <td colspan="4" class="dri-cr-total-label">Total Credit</td>
+              <td colspan="4" class="dri-cr-total-label">{{ isCollectionMode ? 'Total Debit' : 'Total Credit' }}</td>
               <td class="num dri-cr-total-amount">₹{{ totalCreditAmount() | number: '1.2-2' }}</td>
             </tr>
           </tbody>
@@ -167,7 +171,7 @@
           @if (!showRejectForm) {
             <button type="button" class="dri-btn dri-btn--approve" [disabled]="acting" (click)="approve()">
               <mat-icon>check_circle</mat-icon>
-              {{ acting ? 'Processing…' : 'Approve Disbursement' }}
+              {{ acting ? 'Processing…' : isCollectionMode ? 'Approve Collection' : 'Approve Disbursement' }}
             </button>
             <button type="button" class="dri-btn dri-btn--reject" [disabled]="acting" (click)="showRejectForm = true">
               <mat-icon>cancel</mat-icon>