Fix OTP/SMS, ledger accounting, order tracking, and add reviews app

- Add MessageTemplate.runtime_field_labels so mobile's per-field
  execution-time labels are actually persisted (were silently dropped)
- Fix AdvanceOrderStageView reading the wrong extra-input key, and be
  honest about SMS send failures instead of always claiming success
- Add admin gift-gem SMS notification via Kavenegar
- Post real double-entry Transactions for plain (non-invoice) ledger
  entries so trial balance, the معین screen, and CSV/XLSX exports
  actually include everyday income/expense entries; backfill existing
  historical entries via data migration
- Rewrite CSV ledger export to produce an actual دفتر معین structure
  (per-account running balance) instead of a flat row dump
- Add invoice percent/promotional discounts, tax presets, ledger
  discount-percent handling, product SKU/category/expiry fields, and
  manual ledger-book archiving (replacing auto-archive on new book)
- Add reviews app (models, API, admin) for the comments/reviews feature
- Update tests for the above; fix two stale assertions left over from
  earlier work in this branch (معین sheet name, book auto-close)

apps/banker/api/crud_serializers.py

@@ -47,7 +47,7 @@ class ContactCrudSerializer(serializers.ModelSerializer):
 class MessageTemplateCrudSerializer(serializers.ModelSerializer):
     class Meta:
         model = MessageTemplate
-        fields = ["id", "group", "name", "body", "mode"]
+        fields = ["id", "group", "name", "body", "mode", "runtime_field_labels"]
 
     def validate_group(self, group: ContactGroup | None) -> ContactGroup | None:
         if group is None: