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/GiftCertificatesController.cs

@@ -10,6 +10,7 @@ using PowderCoating.Core.Enums;
 using PowderCoating.Core.Interfaces;
 using PowderCoating.Shared.Constants;
 using PowderCoating.Web.Helpers;
+using AccountSubTypeEnum = PowderCoating.Core.Enums.AccountSubType;
 
 namespace PowderCoating.Web.Controllers;
 
@@ -31,6 +32,7 @@ public class GiftCertificatesController : Controller
     private readonly UserManager<ApplicationUser> _userManager;
     private readonly IPdfService _pdfService;
     private readonly ICompanyLogoService _logoService;
+    private readonly IAccountBalanceService _accountBalanceService;
 
     public GiftCertificatesController(
         IUnitOfWork unitOfWork,
@@ -38,7 +40,8 @@ public class GiftCertificatesController : Controller
         ILogger<GiftCertificatesController> logger,
         UserManager<ApplicationUser> userManager,
         IPdfService pdfService,
-        ICompanyLogoService logoService)
+        ICompanyLogoService logoService,
+        IAccountBalanceService accountBalanceService)
     {
         _unitOfWork = unitOfWork;
         _mapper = mapper;
@@ -46,6 +49,7 @@ public class GiftCertificatesController : Controller
         _userManager = userManager;
         _pdfService = pdfService;
         _logoService = logoService;
+        _accountBalanceService = accountBalanceService;
     }
 
     /// <summary>
@@ -240,6 +244,26 @@ public class GiftCertificatesController : Controller
             await _unitOfWork.GiftCertificates.AddAsync(cert);
             await _unitOfWork.CompleteAsync();
 
+            // GL: CR Gift Certificate Liability (2500) for the face value.
+            // Debit side varies by reason:
+            //   Sold   → DR Checking (received cash outside invoice flow)
+            //   Others → DR Sales Discounts 4950 (promotional/goodwill cost)
+            var gcLiabilityAcctId = await GetGcLiabilityAccountIdAsync(companyId);
+            await _accountBalanceService.CreditAsync(gcLiabilityAcctId, cert.OriginalAmount);
+            if (dto.IssuedReason == GiftCertificateIssuedReason.Sold)
+            {
+                var checkingAcctId = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                    a => a.IsActive && (a.AccountSubType == AccountSubTypeEnum.Checking
+                                     || a.AccountSubType == AccountSubTypeEnum.Cash));
+                await _accountBalanceService.DebitAsync(checkingAcctId?.Id, cert.OriginalAmount);
+            }
+            else
+            {
+                var discountAcctId = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                    a => a.IsActive && a.AccountNumber == "4950");
+                await _accountBalanceService.DebitAsync(discountAcctId?.Id, cert.OriginalAmount);
+            }
+
             TempData["Success"] = $"Gift certificate {code} for {dto.Amount:C} created successfully.";
             return RedirectToAction(nameof(Details), new { id = cert.Id });
         }
@@ -272,11 +296,24 @@ public class GiftCertificatesController : Controller
             return RedirectToAction(nameof(Details), new { id });
         }
 
+        var remaining = cert.RemainingBalance;
         cert.Status = GiftCertificateStatus.Voided;
         cert.UpdatedAt = DateTime.UtcNow;
         await _unitOfWork.GiftCertificates.UpdateAsync(cert);
         await _unitOfWork.CompleteAsync();
 
+        // GL: DR GC Liability / CR Other Income (breakage — the company keeps the unredeemed amount)
+        if (remaining > 0)
+        {
+            var currentUser = await _userManager.GetUserAsync(User);
+            var companyId   = currentUser?.CompanyId ?? 0;
+            var gcLiabilityAcctId = await GetGcLiabilityAccountIdAsync(companyId);
+            var otherIncomeAcctId = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+                a => a.IsActive && a.AccountSubType == AccountSubTypeEnum.OtherIncome);
+            await _accountBalanceService.DebitAsync(gcLiabilityAcctId, remaining);
+            await _accountBalanceService.CreditAsync(otherIncomeAcctId?.Id, remaining);
+        }
+
         TempData["Success"] = $"Gift certificate {cert.CertificateCode} has been voided.";
         return RedirectToAction(nameof(Index));
     }
@@ -395,6 +432,14 @@ public class GiftCertificatesController : Controller
         ViewBag.Customers = list;
     }
 
+    /// <summary>Returns the Gift Certificate Liability account ID (account 2500) for the company.</summary>
+    private async Task<int?> GetGcLiabilityAccountIdAsync(int companyId)
+    {
+        var acct = await _unitOfWork.Accounts.FirstOrDefaultAsync(
+            a => a.IsActive && a.AccountNumber == "2500");
+        return acct?.Id;
+    }
+
     private async Task<(byte[]? LogoData, string? LogoContentType)> LoadCompanyLogoAsync(Company? company)
     {
         if (company == null) return (null, null);