bbfc9d6fb4ee71aa48d6fe2c175a71c3c19da5b1
- Implement OutstandingReportService.getOutstandingReport() with filtering/pagination - Add POST/GET /api/payments (record and list payments) - Add GET /api/payments/[id] (payment detail) - Add POST /api/payments/[id]/void (void payment) - Add GET /api/subscribers/[id]/payments (payment history) - Add GET /api/subscribers/[id]/balance (outstanding balance) - Add GET /api/reports/outstanding (outstanding report) - Write 29 comprehensive tests covering full/partial/overpayment, FIFO allocation, JE balance, bank vs cash, idempotency, void, outstanding report filters, reconciliation, history, tenant isolation - All 265 tests pass (full regression clean)
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