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/migrations/0002_messagetemplate_runtime_field_labels.py

@@ -0,0 +1,18 @@
+# Generated by Django 5.1.15 on 2026-09-14 23:07
+
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('banker', '0001_initial'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='messagetemplate',
+            name='runtime_field_labels',
+            field=models.JSONField(blank=True, default=list, verbose_name='فیلدهای زمان اجرا'),
+        ),
+    ]