Audit finding #4: Sales Tax Payable was credited on every invoice but never
relieved (no remittance flow), so the liability grew forever. Adds a dedicated
"Record Sales Tax Payment" action that posts a balanced journal entry — DR Sales
Tax Payable (2200) / CR the chosen bank account — honoring the period lock.
Implemented in JournalEntriesController (reuses its posting + numbering + period-
lock infrastructure): a GET form showing the current 2200 liability and a bank
picker, and a POST that creates the posted JE and updates balances. Reachable via
a "Record Payment" button on the Sales Tax report. No reporting changes needed —
posted JE lines are already accounted for across the trial balance / balance sheet
/ ledger. Build clean; 284 unit tests pass.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
