Bug 27796: Centralise payment/transaction type handling

Bug 27796: Centralise payment/transaction type handling

This patch centralises the payment/transaction type select options
handling so the SIP types are properly in all cases.

Test plan
1) Check that SIP payment types are properly hidden on the following
   modals.
1a) Refund modal on the borrower account page (The 'Account credit'
option should appear here)
1b) Payout modal on borrower account page
1c) Payment via paycollect
1d) Payment via point of sale
1e) Refund via point of sale, register details page (The 'Account
credit' option should only appear for debts associated to a patron and
not for payments accepted via point of sale)
2) Signoff

Signed-off-by: Kyle M Hall <kyle@bywatersolutions.com>
Signed-off-by: Nick Clemens <nick@bywatersolutions.com>
Signed-off-by: Jonathan Druart <jonathan.druart@bugs.koha-community.org>
(cherry picked from commit 89cea3d7a791be8f160e492d664b0bfd2bd8d496)
Signed-off-by: Fridolin Somers <fridolin.somers@biblibre.com>