fix: [receivables] 상위 거래처 집계에서 soft delete 레코드 제외

- orders, deposits, bills 서브쿼리에 whereNull('deleted_at') 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Services/ReceivablesService.php

@@ -270,18 +270,21 @@ private function getTopReceivableVendors(int $tenantId, int $limit = 3): array
             ->select('client_id', \DB::raw('SUM(total_amount) as total'))
             ->where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
             ->groupBy('client_id');
 
         $depositsSub = \DB::table('deposits')
             ->select('client_id', \DB::raw('SUM(amount) as total'))
             ->where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
             ->groupBy('client_id');
 
         $billsSub = \DB::table('bills')
             ->select('client_id', \DB::raw('SUM(amount) as total'))
             ->where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
             ->where('bill_type', 'received')
             ->groupBy('client_id');