FINERACT-2236: Refactor trial balance processing to reduce cognitive complexity

[a7med3del1973]

Description

Describe the changes made and why they were made.

Ignore if these details are present on the associated Apache Fineract JIRA ticket.

Checklist

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[IOhacker]

Could you please elaborate how it improves the changes in the Trial Balance Processing ? Any financial user has sent a report about an issue with this feature?

[a7med3del1973]

Could you please elaborate how it improves the changes in the Trial Balance Processing ? Any financial user has sent a report about an issue with this feature?

There's no user reported issues the matter related with maintained code is more readable, focused methods and consolidating duplicated logic

[adamsaghy]

@a7med3del1973 FINERACT-2181 is closed story. Please kindly use FINERACT-2326 instead.

[adamsaghy]

Kindly see my request.