Bug 24603: (follow-up) Update to double entry accounting

Bug 24603: (follow-up) Update to double entry accounting

This patch updates the logic to create a cancellation accountline and
apply it to the charge line so we correction record the transaction in
terms of double entry accounting standards.

Test plan:
1. Go to a patron's accounting section
2. Create a manual invoice
3. In Transactions tab, you should see a 'Cancel charge' button. Click
   on it. It should now be marked as cancelled
4. A cancellation line should be associated with the original charge.
5. Create another manual invoice
6. Pay it (partially or fully)
7. Notice that the 'Cancel charge' button is not available
8. Void the payment
9. 'Cancel charge' button is available again. Click on it and verify
   that it still works
10. prove t/db_dependent/Koha/Account/Lines.t

Signed-off-by: David Nind <david@davidnind.com>
Signed-off-by: Katrin Fischer <katrin.fischer.83@web.de>
https://bugs.koha-community.org/show_bug.cgi?id=24063

Bug 24603: Fix number of unit tests

Signed-off-by: Katrin Fischer <katrin.fischer.83@web.de>
https://bugs.koha-community.org/show_bug.cgi?id=24063

Signed-off-by: Jonathan Druart <jonathan.druart@bugs.koha-community.org>