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 cash-based logic).

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

Changes Made:
Updated the method to correctly map the credit 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 credit to ASSET instead of INCOME.

Checklist

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