Implements a background task that listens for paid invoices
and automatically records them in the accounting system. This
ensures payments are captured even if the user closes their
browser before the client-side polling detects the payment.
Introduces a new `get_journal_entry_by_reference` function to
improve idempotency when recording payments.
Implements balance assertions, reconciliation API endpoints, a reconciliation UI dashboard, and automated daily balance checks.
This provides comprehensive reconciliation tools to ensure accounting accuracy and catch discrepancies early.
Updates roadmap to mark Phase 2 as complete.
