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/reviews/admin.py

@@ -0,0 +1,46 @@
+from django.contrib import admin
+from django.db.models import Count
+
+from .models import Review, ReviewLike
+
+
+class ReviewLikeInline(admin.TabularInline):
+    model = ReviewLike
+    extra = 0
+    readonly_fields = ("user", "created_at")
+    can_delete = False
+
+    def has_add_permission(self, request, obj=None):
+        return False
+
+
+@admin.register(Review)
+class ReviewAdmin(admin.ModelAdmin):
+    list_display = ("user", "body_preview", "like_count", "is_approved", "created_at")
+    list_filter = ("is_approved", "created_at")
+    list_editable = ("is_approved",)
+    search_fields = ("user__phone", "user__name", "body")
+    readonly_fields = ("user", "created_at", "updated_at")
+    inlines = [ReviewLikeInline]
+    actions = ["approve_reviews", "reject_reviews"]
+
+    def get_queryset(self, request):
+        return super().get_queryset(request).annotate(_like_count=Count("likes"))
+
+    @admin.display(description="متن نظر")
+    def body_preview(self, obj: Review) -> str:
+        return obj.body if len(obj.body) <= 60 else f"{obj.body[:60]}…"
+
+    @admin.display(description="تعداد لایک", ordering="_like_count")
+    def like_count(self, obj: Review) -> int:
+        return obj._like_count
+
+    @admin.action(description="تاییدِ نظرهای انتخاب‌شده")
+    def approve_reviews(self, request, queryset):
+        updated = queryset.update(is_approved=True)
+        self.message_user(request, f"{updated} نظر تایید شد.")
+
+    @admin.action(description="رد کردنِ نظرهای انتخاب‌شده")
+    def reject_reviews(self, request, queryset):
+        updated = queryset.update(is_approved=False)
+        self.message_user(request, f"{updated} نظر رد شد.")