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

database/migrations/2026_03_13_100000_fix_duplicate_journal_entry_lines.php

@@ -22,7 +22,7 @@ public function up(): void
                    debit_amount, credit_amount, COUNT(*) as cnt,
                    MIN(id) as keep_id, GROUP_CONCAT(id ORDER BY id) as all_ids
             FROM journal_entry_lines
-            WHERE account_code IN ('20400', '20500')
+            WHERE account_code IN ('25300', '26200')
             GROUP BY journal_entry_id, account_code, dc_type, trading_partner_name,
                      debit_amount, credit_amount
             HAVING cnt > 1