feat(closing-entries): create closure component

Add create closure component to close accounting periodically.

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

@@ -0,0 +1,25 @@
+import { async, ComponentFixture, TestBed } from '@angular/core/testing';
+
+import { CreateClosureComponent } from './create-closure.component';
+
+describe('CreateClosureComponent', () => {
+  let component: CreateClosureComponent;
+  let fixture: ComponentFixture<CreateClosureComponent>;
+
+  beforeEach(async(() => {
+    TestBed.configureTestingModule({
+      declarations: [ CreateClosureComponent ]
+    })
+    .compileComponents();
+  }));
+
+  beforeEach(() => {
+    fixture = TestBed.createComponent(CreateClosureComponent);
+    component = fixture.componentInstance;
+    fixture.detectChanges();
+  });
+
+  it('should create', () => {
+    expect(component).toBeTruthy();
+  });
+});