refactoring: balance sheet report.

refactoring: trial balance sheet report.
refactoring: general ledger report.
refactoring: journal report.
refactoring: P&L report.

server/src/repositories/JournalRepository.ts

@@ -0,0 +1,18 @@
+import { IBalanceSheetQuery } from 'interfaces';
+import TenantRepository from 'repositories/TenantRepository';
+
+
+export default class JournalRepository extends TenantRepository {
+  
+  balanceSheet(query: IBalanceSheetQuery) {
+    
+    // Accounts dependency graph.
+    const accountsGraph = Account.toDependencyGraph(balanceSheetAccounts);
+
+    // Load all entries that associated to the given accounts.
+    const journalEntriesCollected = Account.collectJournalEntries(balanceSheetAccounts);
+
+    const journalEntries = new JournalPoster(accountsGraph);
+    journalEntries.loadEntries(journalEntriesCollected);
+  }
+}