Close all GL entry gaps across the accounting surface

- Stripe payments/refunds/chargebacks now post DR/CR entries (PaymentController)
- Vendor credit void now reverses the posted GL lines (VendorCreditsController)
- Gift certificate issue/redeem/void post GL to account 2500 GC Liability;
  FinancialReportService Trial Balance + Balance Sheet include GC liability and
  breakage income; P&L shows deferred revenue deduction and breakage income line
- Customer deposits now post DR Checking / CR 2300 on record, reverse on delete;
  invoice auto-apply uses DR 2300 / CR AR (not a second bank debit); draft
  invoice delete reverses deposit-apply GL before the AR reversal
- Deposit.DepositAccountId column added; account 2300 seeded via migration
- InvoicesController.ApplyCredit now posts DR Sales Discounts / CR AR,
  consistent with CreditMemosController.Apply
- IssueRefund (cash/card) posts DR AR / CR Bank and sets Refund.DepositAccountId;
  refund modal gains a bank account selector hidden for store-credit path
- CancelRefund (cash/card) reverses the IssueRefund GL entries
- LedgerService GetAccountLedgerAsync + ComputePriorBalanceAsync now include
  Refunds, CreditMemoApplications, VendorCreditApplications, GC Liability (2500),
  and Customer Deposits (2300) so account ledger view and RecalculateAllAsync
  produce correct balances
- Three EF migrations applied: SeedSalesDiscountsAccount, AccountingGapsPhase2,
  AccountingDepositsGL
- Unit tests updated for new IAccountBalanceService constructor params (200/200)

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

src/PowderCoating.Web/Controllers/CreditMemosController.cs

@@ -2,6 +2,7 @@ using Microsoft.AspNetCore.Authorization;
 using Microsoft.AspNetCore.Identity;
 using Microsoft.AspNetCore.Mvc;
 using Microsoft.AspNetCore.Mvc.Rendering;
+using PowderCoating.Application.Interfaces;
 using PowderCoating.Core.Entities;
 using PowderCoating.Core.Enums;
 using PowderCoating.Core.Interfaces;
@@ -15,6 +16,9 @@ namespace PowderCoating.Web.Controllers;
 /// balance and can be issued standalone (goodwill, billing correction) or linked to an original
 /// invoice (price dispute, rework resolution). Applied portions reduce invoice BalanceDue and
 /// customer.CreditBalance atomically inside a transaction.
+/// GL entries on Apply: DR 4950 Sales Discounts (contra-revenue) / CR AR — mirrors the treatment
+/// of invoice discounts so the Trial Balance and Balance Sheet reflect the applied credit as both
+/// a revenue deduction and an AR reduction.
 /// </summary>
 [Authorize(Policy = AppConstants.Policies.CompanyAdminOnly)]
 public class CreditMemosController : Controller
@@ -23,17 +27,20 @@ public class CreditMemosController : Controller
     private readonly ITenantContext _tenantContext;
     private readonly UserManager<ApplicationUser> _userManager;
     private readonly ILogger<CreditMemosController> _logger;
+    private readonly IAccountBalanceService _accountBalanceService;
 
     public CreditMemosController(
         IUnitOfWork unitOfWork,
         ITenantContext tenantContext,
         UserManager<ApplicationUser> userManager,
-        ILogger<CreditMemosController> logger)
+        ILogger<CreditMemosController> logger,
+        IAccountBalanceService accountBalanceService)
     {
         _unitOfWork = unitOfWork;
         _tenantContext = tenantContext;
         _userManager = userManager;
         _logger = logger;
+        _accountBalanceService = accountBalanceService;
     }
 
     /// <summary>Lists all credit memos for the current company with optional status and text filters.</summary>
@@ -245,6 +252,20 @@ public class CreditMemosController : Controller
                     await _unitOfWork.Invoices.UpdateAsync(invoice);
                 }
 
+                // GL: DR 4950 Sales Discounts (contra-revenue) / CR AR.
+                // The dynamic report computation attributes credit memo applications to both
+                // accounts already; this call keeps Account.CurrentBalance in sync for
+                // RecalculateAllAsync and any tools that read it directly.
+                var arAcct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                    a => a.AccountSubType == AccountSubType.AccountsReceivable && a.IsActive);
+                var discountAcct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                    a => a.AccountNumber == "4950" && a.IsActive)
+                    ?? await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                        a => a.AccountType == AccountType.Revenue && a.IsActive
+                          && a.Name.ToLower().Contains("discount"));
+                await _accountBalanceService.DebitAsync(discountAcct?.Id, applyAmount);
+                await _accountBalanceService.CreditAsync(arAcct?.Id, applyAmount);
+
                 await _unitOfWork.CompleteAsync();
             });