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/ExpensesRelationManager.php

@@ -3,6 +3,7 @@
 namespace App\Filament\Resources\ClientResource\RelationManagers;
 
 use App\Actions\Transactions\CreateTransactionAction;
+use App\Commands\Expenses\GenerateVoucher;
 use App\DataObjects\CreateTransactionDTO;
 use App\Models\Account;
 use App\Models\Branch;