feat(client): add journals relation and improve transaction ledger handling

- Add journals relation to Client model via Branch
- Update branch selection in JournalsRelationManager to use code instead of name
- Improve tax, withholding, and cash account ledger queries by adding client_id filter and amount checks
- Add missing import for GenerateVoucher command in ExpensesRelationManager
- Label 'Normal Balance' column in AccountsRelationManager

app/Filament/Resources/ClientResource/RelationManagers/AccountsRelationManager.php

@@ -37,7 +37,7 @@ class AccountsRelationManager extends RelationManager
             ->columns([
                 Tables\Columns\TextColumn::make('account')->description(fn (Account $record): string => $record->description ?? ''),
                 Tables\Columns\TextColumn::make('accountType.type'),
-                Tables\Columns\TextColumn::make('accountType.normal_balance'),
+                Tables\Columns\TextColumn::make('accountType.normal_balance')->label('Normal Balance'),
             ])
             ->filters([
                 //