Bug 21722: Tidy up tests and increase coverage

Bug 21722: Tidy up tests and increase coverage

This patch moves the chargelostitem 'branchcode' test to within the
'chargelostitem' subtest block in t/db_dependent/Accounts.t. It also
adds tests for additional accountline fields that should be getting
set by this method and adds tests for ProcessingFeeNote before removing
t/db_dependent/Circulation/Chargelostitem.t which covered this
previously.

Sponsored-by: PTFS Europe
Signed-off-by: Josef Moravec <josef.moravec@gmail.com>
Signed-off-by: Tomas Cohen Arazi <tomascohen@theke.io>
Signed-off-by: Nick Clemens <nick@bywatersolutions.com>