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/DepositsController.cs

@@ -12,6 +12,7 @@ using PowderCoating.Shared.Constants;
 using QuestPDF.Fluent;
 using QuestPDF.Helpers;
 using QuestPDF.Infrastructure;
+using AccountSubTypeEnum = PowderCoating.Core.Enums.AccountSubType;
 
 namespace PowderCoating.Web.Controllers;
 
@@ -22,17 +23,20 @@ public class DepositsController : Controller
     private readonly UserManager<ApplicationUser> _userManager;
     private readonly ILogger<DepositsController> _logger;
     private readonly ICompanyLogoService _logoService;
+    private readonly IAccountBalanceService _accountBalanceService;
 
     public DepositsController(
         IUnitOfWork unitOfWork,
         UserManager<ApplicationUser> userManager,
         ILogger<DepositsController> logger,
-        ICompanyLogoService logoService)
+        ICompanyLogoService logoService,
+        IAccountBalanceService accountBalanceService)
     {
         _unitOfWork = unitOfWork;
         _userManager = userManager;
         _logger = logger;
         _logoService = logoService;
+        _accountBalanceService = accountBalanceService;
     }
 
     // -----------------------------------------------------------------------
@@ -76,27 +80,34 @@ public class DepositsController : Controller
             if (currentUser == null) return Unauthorized();
 
             var receiptNumber = await GenerateReceiptNumberAsync(currentUser.CompanyId);
+            var checkingAcctId = await GetCheckingAccountIdAsync(currentUser.CompanyId);
 
             var deposit = new Deposit
             {
-                ReceiptNumber = receiptNumber,
-                CustomerId = customerId,
-                JobId = jobId,
-                QuoteId = quoteId,
-                Amount = amount,
-                PaymentMethod = method,
-                ReceivedDate = receivedDate,
-                Reference = reference,
-                Notes = notes,
-                RecordedById = currentUser.Id,
-                CompanyId = currentUser.CompanyId,
-                CreatedAt = DateTime.UtcNow,
-                CreatedBy = currentUser.Email
+                ReceiptNumber    = receiptNumber,
+                CustomerId       = customerId,
+                JobId            = jobId,
+                QuoteId          = quoteId,
+                Amount           = amount,
+                PaymentMethod    = method,
+                ReceivedDate     = receivedDate,
+                Reference        = reference,
+                Notes            = notes,
+                DepositAccountId = checkingAcctId,
+                RecordedById     = currentUser.Id,
+                CompanyId        = currentUser.CompanyId,
+                CreatedAt        = DateTime.UtcNow,
+                CreatedBy        = currentUser.Email
             };
 
             await _unitOfWork.Deposits.AddAsync(deposit);
             await _unitOfWork.CompleteAsync();
 
+            // GL: DR Checking (cash received) / CR Customer Deposits 2300 (liability until applied to invoice).
+            var custDepositsAcctId = await GetCustomerDepositsAccountIdAsync(currentUser.CompanyId);
+            await _accountBalanceService.DebitAsync(checkingAcctId, deposit.Amount);
+            await _accountBalanceService.CreditAsync(custDepositsAcctId, deposit.Amount);
+
             return Json(new
             {
                 success = true,
@@ -137,6 +148,11 @@ public class DepositsController : Controller
             if (deposit.AppliedToInvoiceId != null)
                 return Json(new { success = false, message = "This deposit has already been applied to an invoice and cannot be deleted." });
 
+            // Reverse the GL entry made at recording time: CR Checking / DR Customer Deposits 2300.
+            var custDepositsAcctId = await GetCustomerDepositsAccountIdAsync(deposit.CompanyId);
+            await _accountBalanceService.CreditAsync(deposit.DepositAccountId, deposit.Amount);
+            await _accountBalanceService.DebitAsync(custDepositsAcctId, deposit.Amount);
+
             await _unitOfWork.Deposits.SoftDeleteAsync(id);
             await _unitOfWork.CompleteAsync();
 
@@ -419,6 +435,24 @@ public class DepositsController : Controller
         return hex.StartsWith("#") ? hex : fallback;
     }
 
+    /// <summary>Returns the first active Checking or Cash account for the company, or null.</summary>
+    private async Task<int?> GetCheckingAccountIdAsync(int companyId)
+    {
+        var acct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+            a => a.CompanyId == companyId && a.IsActive
+              && (a.AccountSubType == AccountSubTypeEnum.Checking
+               || a.AccountSubType == AccountSubTypeEnum.Cash));
+        return acct?.Id;
+    }
+
+    /// <summary>Returns account 2300 "Customer Deposits" liability for the company, or null.</summary>
+    private async Task<int?> GetCustomerDepositsAccountIdAsync(int companyId)
+    {
+        var acct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+            a => a.CompanyId == companyId && a.IsActive && a.AccountNumber == "2300");
+        return acct?.Id;
+    }
+
     private async Task<(byte[]? LogoData, string? LogoContentType)> LoadCompanyLogoAsync(Company? company)
     {
         if (company == null) return (null, null);