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/billing/admin.py

@@ -5,6 +5,7 @@ from django.urls import path, reverse
 from django.utils.html import format_html
 
 from apps.account.models import User
+from apps.account.send_sms import send_gift_gem_sms
 
 from .api.services import GemWalletService
 from .forms import GemGiftForm
@@ -207,6 +208,7 @@ class GemTransactionAdmin(admin.ModelAdmin):
                 GemTransaction.Reason.ADMIN_ADJUSTMENT,
                 note=note,
             )
+            send_gift_gem_sms(user.phone, amount)
 
         if users:
             messages.success(