Adds a dummy-data summary report (Opening/Credit/Debit/Closing) under Sub
Ledger > Cash / Clearing / Transfer, with Cash, Transfer (GL-wise), Clearing
and Digital (RTGS/NEFT/UPI/ATM/NACH) tabs plus a transaction-details drill
down. Credit/Debit/Closing are always derived from the transaction lines so
the summary and detail views can never drift apart.
Head Office logins (officeId 1 or office name containing "head office") get
a branch switcher across two demo branches plus a consolidated view with a
branch-wise break-up; branch-level logins see only their own office's data.
Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
