Revert vendor->A/P posting rule (it collapsed the P&L)

The blanket rule stripped expense from direct-expense checks that have no bill,
leaving the P&L showing only a couple of accounts. Restore original
post_transaction_gl precedence (coded account before vendor). Re-posted affected
transactions to restore expense recognition. Double-count needs a bill-linkage fix.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

supabase/migrations/20260608130000_revert_post_transaction_gl_vendor_relieves_ap.sql

@@ -0,0 +1,40 @@
+-- Revert 20260608120000: the blanket "vendor -> A/P" rule stripped expense from
+-- legitimate direct-expense checks (no bill), collapsing the P&L. Restore the
+-- original precedence (coded account before vendor). The bill/check double-count
+-- needs a surgical, bill-linkage fix instead — handled separately.
+create or replace function accounting.post_transaction_gl(_txn_id uuid)
+ returns void
+ language plpgsql
+ security definer
+ set search_path to 'public', 'accounting'
+as $function$
+declare t accounting.transactions%rowtype; _counter uuid; _je uuid; _amt numeric;
+begin
+  select * into t from accounting.transactions where id=_txn_id;
+  if not found then return; end if;
+  perform accounting._gl_clear(t.company_id, 'acmacc_txn', t.id::text);
+  if not accounting.gl_managed(t.company_id) then return; end if;
+  if t.transfer_id is not null or t.deposit_id is not null then return; end if;
+  if t.account_id is null then return; end if;
+  _amt := coalesce(t.amount,0);
+  if _amt = 0 then return; end if;
+  _counter := case
+    when t.customer_id is not null then accounting.coa_ar(t.company_id)
+    when t.coa_account_id is not null then t.coa_account_id
+    when t.vendor_id is not null then accounting.coa_ap(t.company_id)
+    else null end;
+  if _counter is null then return; end if;
+
+  insert into accounting.journal_entries (company_id, date, description, reference, external_source, external_id)
+  values (t.company_id, t.date, coalesce(nullif(t.description,''), 'Bank transaction'), t.reference, 'acmacc_txn', t.id::text)
+  returning id into _je;
+  if t.type = 'credit' then
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+      (_je, t.account_id, _amt, 0, t.description),
+      (_je, _counter,     0, _amt, t.description);
+  else
+    insert into accounting.journal_entry_lines (journal_entry_id, account_id, debit, credit, description) values
+      (_je, _counter,     _amt, 0, t.description),
+      (_je, t.account_id, 0, _amt, t.description);
+  end if;
+end$function$;