fix(landms): split government share out of TCB bank on plot payments; report govt share as cumulative collected

[LISACORNEL]

Why

On every plot payment, the government's share is split off at the bank — it goes to a separate government account, and only the remainder reaches the receiving bank.

The books previously recorded the full payment into the receiving bank, so:

• The bank book balance was overstated by the government share and no longer matched the amount that actually lands in the account.
• The government-payable figure grew indefinitely as a liability that is not actually owed — the share leaves at the moment of payment, so nothing is owed onward.

What

Payment JE — _post_government_share_je

• Posts a 4-row government-share journal entry per plot payment: the existing accrual (Dr Customer Advances / Cr Government Payable) plus a settlement (Dr Government Payable / Cr Bank) that removes the government share from the receiving bank, so the book balance reflects only the retained portion.
• Government Payable nets to zero within the entry (accrued then settled the same instant).
• Falls back to the prior 2-row form when the bank account is unconfigured.
• Scoped to plot payments only — fires only when a government share applies; no effect on any other accounting.

Reports — government-payable report and executive dashboard

• Report the cumulative government share collected (a running total across all payments) by summing the accrual credit on the government-payable account only. Netting credit − debit would make new (4-row) payments show zero and the total shrink over time; credit-only is consistent for both old 2-row and new 4-row entries.
• Filter to the government-payable account so the new Cr Bank line is not double-counted.
• Relabel the dashboard metric to "Government Share Collected (Cumulative)" — the amount is a lifetime total, not an outstanding balance.

Not affected

Cash collected, deferred revenue, revenue recognized, gross margin, and all other figures are unchanged. Revenue recognized nets the completed-contract government share from a separate source, so there is no double-count.

Testing

• End-to-end plot payment flow: the government share is correctly removed from the bank; the entry balances.
• Partial payments, duplicate notifications, and payment cancel/refund all balance with no orphaned ledger entries.
• Forfeiture, completion, and reopen logic confirmed unaffected (both entry shapes debit the same amount out of customer advances).
• Reports verified against mixed old-2-row + new-4-row data — both show the correct cumulative total.