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/my-disbursement-requests/my-disbursement-requests.component.scss

@@ -341,6 +341,91 @@
   color: #0369a1;
   font-size: 11px;
   font-weight: 600;
+
+  &--btn {
+    border: none;
+    cursor: pointer;
+    gap: 2px;
+    font-family: inherit;
+    transition: background 0.15s;
+
+    &:hover {
+      background: #bae6fd;
+    }
+  }
+}
+
+.mdr-credit-chevron {
+  font-size: 14px;
+  width: 14px;
+  height: 14px;
+  transition: transform 0.2s;
+
+  &--open {
+    transform: rotate(180deg);
+  }
+}
+
+.mdr-expand-row td {
+  padding: 0;
+  background: #f0f9ff;
+  border-bottom: 2px solid #bae6fd;
+}
+
+.mdr-expand-cell {
+  padding: 0 !important;
+}
+
+.mdr-credit-preview {
+  padding: 10px 24px 12px 40px;
+}
+
+.mdr-credit-table {
+  width: 100%;
+  border-collapse: collapse;
+  font-size: 12px;
+
+  th,
+  td {
+    padding: 6px 10px;
+    text-align: left;
+    border-bottom: 1px solid #e0f2fe;
+  }
+
+  th {
+    font-size: 10px;
+    font-weight: 700;
+    color: #0369a1;
+    text-transform: uppercase;
+    letter-spacing: 0.06em;
+    background: #e0f2fe;
+    white-space: nowrap;
+  }
+
+  .num {
+    text-align: right;
+  }
+
+  tr:last-child td {
+    border-bottom: none;
+  }
+}
+
+.mdr-ce-amount {
+  font-weight: 700;
+  color: #0f4f3c;
+}
+
+.mdr-actype {
+  display: inline-block;
+  padding: 1px 7px;
+  border-radius: 10px;
+  background: #f1f5f9;
+  color: #475569;
+  font-size: 10px;
+  font-weight: 600;
+  text-transform: uppercase;
+  letter-spacing: 0.04em;
 }
 
 .mdr-reason-row td {