FINERACT-2455: Add WC near-breach evaluation business step

[oleksii-novikov-onix]

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Describe the changes made and why they were made. (Ignore if these details are present on the associated Apache Fineract JIRA ticket.)

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[galovics]

I'm not convinced CREDIT_BALANCE_REFUND should be in REDUCING_TRANSACTION_TYPES here.

A CREDIT_BALANCE_REFUND is the bank returning an overpayment to the borrower - money leaving the loan, not an inbound payment. Summing it in paidInWindow would make the borrower appear to have paid more than they actually did, and could suppress a near-breach trigger that should have fired. None of the e2e scenarios exercise this path, so a bug here would go undetected.

Wouldn't it make more sense to only count REPAYMENT and GOODWILL_CREDIT? (And worth a double-check on GOODWILL_CREDIT too - that's a bank-side write-off, not a borrower payment, though at least it goes the right direction.)

https://github.com/apache/fineract/blob/FINERACT-2455/wc-near-breach-evaluation-business-step/fineract-working-capital-loan/src/main/java/org/apache/fineract/portfolio/workingcapitalloan/service/WorkingCapitalLoanNearBreachEvaluationServiceImpl.java#L782-L783

[oleksii-novikov-onix]

@galovics Thanks, I removed CREDIT_BALANCE_REFUND