FINERACT-2123: Fix Incorrect Accrual Accounting for Refund For Active Loan

[Bhavya-Sonigra]

Description

This PR fixes an issue where cash refunds for active loans configured with accrual accounting were incorrectly debiting INCOME accounts instead of RECEIVABLE accounts (treating active loan refunds under legacy cash-based logic).

Root Cause:
In AccrualBasedAccountingProcessorForLoan.java, the createJournalEntriesForRefundForActiveLoan method was incorrectly referencing INCOME_FROM_FEES, INCOME_FROM_PENALTIES, and INTEREST_ON_LOANS.

Changes Made:

• Updated the method to correctly map the debit entries to their respective RECEIVABLE account types (FEES_RECEIVABLE, PENALTIES_RECEIVABLE, INTEREST_RECEIVABLE).
• Verified locally by provisioning an active accrual loan, overpaying a fee, and issuing a refund, ensuring the General Ledger correctly routes the debit to ASSET instead of INCOME.
• Testing Update: Modified ClientLoanIntegrationTest.java (testLoanRefundByCashAccrualBasedAccounting) to replace outdated Income assertions with consolidated checkJournalEntryForAssetAccount logic, ensuring the test correctly validates the new receivable accounting behavior.

Checklist

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• Create/update unit or integration tests for verifying the changes made. (Note: Updated ClientLoanIntegrationTest.java assertions to correctly validate Receivable/Asset journal entries instead of legacy Income entries for accrual refunds.)
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