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/Models/Client.php

@@ -73,4 +73,9 @@ class Client extends Model
     {
         return $this->hasManyThrough(Expense::class, Branch::class);
     }
+
+    public function journals(): HasManyThrough
+    {
+        return $this->hasManyThrough(Journal::class, Branch::class);
+    }
 }