Phase C: Add Manual Journal Entries (double-entry GL)

- JournalEntry + JournalEntryLine entities with Draft/Posted/Reversed lifecycle
- JournalEntryStatus enum (Draft, Posted, Reversed)
- Migration AddJournalEntries: two new tables with self-referencing reversal FK
- IUnitOfWork/UnitOfWork wired with JournalEntries + JournalEntryLines repos
- ApplicationDbContext: DbSets, tenant query filters, reversal FK config
- LedgerService: JE lines added as 10th source in GetAccountLedgerAsync and ComputePriorBalanceAsync
- JournalEntriesController: Index (All/Draft/Posted tabs), Create, Details, Post, Reverse, Delete
- Views: Index, Create (dynamic balanced line grid with running debit/credit totals), Details
- journal-entry-create.js: dynamic line management with balance indicator
- Nav: Journal Entries added to Finance section in _Layout

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

src/PowderCoating.Web/Views/JournalEntries/Index.cshtml

@@ -0,0 +1,112 @@
+@model IEnumerable<PowderCoating.Core.Entities.JournalEntry>
+@using PowderCoating.Core.Enums
+@{
+    ViewData["Title"] = "Journal Entries";
+    var statusFilter = ViewBag.StatusFilter as string ?? "All";
+}
+
+<div class="d-flex align-items-center mb-3 gap-2">
+    <h4 class="mb-0 fw-semibold">Journal Entries</h4>
+    <a asp-action="Create" class="btn btn-sm btn-primary ms-auto">
+        <i class="bi bi-plus-lg me-1"></i>New Entry
+    </a>
+</div>
+
+@if (TempData["Success"] != null)
+{
+    <div class="alert alert-success alert-permanent alert-dismissible fade show">
+        @TempData["Success"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+@if (TempData["Error"] != null)
+{
+    <div class="alert alert-danger alert-permanent alert-dismissible fade show">
+        @TempData["Error"]
+        <button type="button" class="btn-close" data-bs-dismiss="alert"></button>
+    </div>
+}
+
+<ul class="nav nav-tabs mb-3">
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "All" ? "active" : "")" asp-action="Index">
+            All <span class="badge bg-secondary ms-1">@ViewBag.TotalCount</span>
+        </a>
+    </li>
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "Draft" ? "active" : "")" asp-action="Index" asp-route-status="Draft">
+            Draft <span class="badge bg-warning text-dark ms-1">@ViewBag.DraftCount</span>
+        </a>
+    </li>
+    <li class="nav-item">
+        <a class="nav-link @(statusFilter == "Posted" ? "active" : "")" asp-action="Index" asp-route-status="Posted">
+            Posted <span class="badge bg-success ms-1">@ViewBag.PostedCount</span>
+        </a>
+    </li>
+</ul>
+
+<div class="card shadow-sm">
+    <div class="card-body p-0">
+        <div class="table-responsive">
+            <table class="table table-hover mb-0">
+                <thead class="table-light">
+                    <tr>
+                        <th>Entry #</th>
+                        <th>Date</th>
+                        <th>Description</th>
+                        <th>Reference</th>
+                        <th>Status</th>
+                        <th class="text-end">Actions</th>
+                    </tr>
+                </thead>
+                <tbody>
+                @if (!Model.Any())
+                {
+                    <tr>
+                        <td colspan="6" class="text-center text-muted py-4">
+                            No journal entries found.
+                            <a asp-action="Create">Create the first one.</a>
+                        </td>
+                    </tr>
+                }
+                @foreach (var je in Model)
+                {
+                    <tr>
+                        <td>
+                            <a asp-action="Details" asp-route-id="@je.Id" class="fw-semibold text-decoration-none">
+                                @je.EntryNumber
+                            </a>
+                            @if (je.IsReversal)
+                            {
+                                <span class="badge bg-secondary ms-1" title="Reversal entry">REV</span>
+                            }
+                        </td>
+                        <td>@je.EntryDate.ToString("MMM d, yyyy")</td>
+                        <td class="text-truncate" style="max-width:280px">@je.Description</td>
+                        <td class="text-muted small">@je.Reference</td>
+                        <td>
+                            @if (je.Status == JournalEntryStatus.Draft)
+                            {
+                                <span class="badge bg-warning text-dark">Draft</span>
+                            }
+                            else if (je.Status == JournalEntryStatus.Posted)
+                            {
+                                <span class="badge bg-success">Posted</span>
+                            }
+                            else
+                            {
+                                <span class="badge bg-secondary">Reversed</span>
+                            }
+                        </td>
+                        <td class="text-end">
+                            <a asp-action="Details" asp-route-id="@je.Id" class="btn btn-sm btn-outline-secondary">
+                                View
+                            </a>
+                        </td>
+                    </tr>
+                }
+                </tbody>
+            </table>
+        </div>
+    </div>
+</div>