FINERACT-2455: WC - No accruals in case no accounting is configured

[oleksii-novikov-onix]

Description

Description:

When a Working Capital product has no accounting (NONE), accruals and accrual adjustments should not be created, but discount fee amortization and amortization adjustments should.

Already in develop:

1. Accruals and accrual adjustments are not created for products without accounting.
2. Amortization and amortization adjustments are created. Only their journal entries depend on accounting.

This PR adds:

1. Two remaining places could reach accounting code without checking whether the product has accounting. Both now check it, which matches how regular loans behave.

   • Undo of a discount fee adjustment: accounting code could block it when accounting for the office was closed for the current date, even though the loan has no journal entries.
   • Undo disbursal: no visible difference for these loans, since accruals are not created without accounting. The check keeps the rule consistent.

2. E2E tests for the cases that had no coverage for products without accounting:

   • amortization adjustment and its undo while accounting is closed;
   • real-time accrual and undo disbursal;
   • accrual on loan closure;
   • final amortization on charge-off.

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