fix: [finance] 계정코드 매핑 이미지 기준 재수정

- 204→25300(미지급금), 205→26200(미지급비용)
- 207→25400(예수금), 208→25500(부가세예수금)
- 826→83700(건물관리비), 253→30800(장기성지급어음)
- 501→45100(상품매출원가), 117→13500(부가세대급금)
- 201→25100(외상매입금)
- 801 대표이사→80100(임원급여), 나머지→80200(직원급여) 분기

app/Http/Controllers/Barobill/EcardController.php

@@ -1919,7 +1919,7 @@ private function syncJournalAmounts(int $tenantId, string $uniqueKey, float $new
                 'journal_entry_id' => $journal->id,
                 'line_no' => $lineNo++,
                 'dc_type' => 'debit',
-                'account_code' => $expenseAccount?->account_code ?? '82600',
+                'account_code' => $expenseAccount?->account_code ?? '83700',
                 'account_name' => $expenseAccount?->account_name ?? '잡비',
                 'debit_amount' => $supplyInt,
                 'credit_amount' => 0,
@@ -1945,7 +1945,7 @@ private function syncJournalAmounts(int $tenantId, string $uniqueKey, float $new
                 'journal_entry_id' => $journal->id,
                 'line_no' => $lineNo++,
                 'dc_type' => 'debit',
-                'account_code' => $expenseAccount?->account_code ?? '82600',
+                'account_code' => $expenseAccount?->account_code ?? '83700',
                 'account_name' => $expenseAccount?->account_name ?? '잡비',
                 'debit_amount' => $totalAmount,
                 'credit_amount' => 0,
@@ -1962,7 +1962,7 @@ private function syncJournalAmounts(int $tenantId, string $uniqueKey, float $new
             'journal_entry_id' => $journal->id,
             'line_no' => $lineNo,
             'dc_type' => 'credit',
-            'account_code' => $creditAccount?->account_code ?? '20500',
+            'account_code' => $creditAccount?->account_code ?? '26200',
             'account_name' => $creditAccount?->account_name ?? '미지급비용',
             'debit_amount' => 0,
             'credit_amount' => $totalAmount,