FINERACT-754: Preserve transfer links during overdraft recalculation

[aditya-786]

Description

Fixes FINERACT-754.

When backdated savings activity changes overdraft allocation, Fineract reverses and replaces affected transactions. The account transfer row remained linked to the reversed transaction, so the active replacement appeared as a regular withdrawal and transfer undo could no longer find it.

This change:

• records exact old-to-new replacement chains during savings recalculation;
• classifies every replacement-chain member as an account transfer for corrected journal posting;
• posts reversal and replacement journals before retargeting the transfer reference to the final active replacement in the same JPA transaction;
• excludes audit-only reversal rows from accounting;
• routes regular savings posting and manual interest calculation through the canonical replacement-aware service.

Scope

This patch fixes the entity-backed transaction flow used by FINERACT-754, including manual interest posting and backdated transaction recalculation. The scheduled post-interest job uses an independent DTO/JDBC batch pipeline and is unchanged.

Verification

• 20 focused unit tests passed across fineract-savings and fineract-provider.
• AccountTransferOverdraftTest passed against a rebuilt local image with PostgreSQL. It verifies transfer-link continuity, exact original reversal and replacement GL entries, no journal for the audit-only reversal row, successful transfer undo, and final balances.
• Spotless, Checkstyle, license checks, full RAT, SpotBugs, and git diff --check passed.

Checklist

• Write the commit message as per the contribution guidelines.
• Acknowledge that the pull request must pass the build before review.
• Add unit and integration tests for the change.
• Follow the project coding conventions.
• No API contract changed, so Swagger and legacy API documentation updates are not required.
• Keep the change reviewable and focused.
• If this PR resolves the Jira issue, update its resolution and Fix Version after merge.