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/models.py

@@ -100,6 +100,11 @@ class MessageTemplate(models.Model):
     name = models.CharField(max_length=150, verbose_name=_("نام قالب"))
     body = models.TextField(verbose_name=_("متن قالب"))
     mode = models.CharField(max_length=10, choices=Mode.choices)
+    # فیلدهای «زمان اجرا» — مقدارشان از دیتای مخاطب خوانده نمی‌شود، هر بار
+    # موقع ارسال (یا رسیدن سفارش به مرحله‌ای که این قالب رویش است) از کاربر
+    # پرسیده می‌شود. لیست است چون یک قالب می‌تواند چند فیلدِ این‌چنینی
+    # داشته باشد (مثلا هم «کد رهگیری» هم «مبلغ نهایی»).
+    runtime_field_labels = models.JSONField(default=list, blank=True, verbose_name=_("فیلدهای زمان اجرا"))
     updated_at = models.DateTimeField(auto_now=True)
 
     class Meta: