Add a reversed flag to the posting_journal and general_ledger

[jniles]

Based on this comment: https://github.com/Third-Culture-Software/bhima/pull/7900/files#r1863945522
Some of our reports rely on filtering out transactions that have been reversed. To do that, we often need to JOIN the voucher, cash, and invoice tables with additional date filtering and check their reversed fields. Here are some examples:

1. Configurable Analysis Report:
   a. https://github.com/Third-Culture-Software/bhima/blob/master/server/controllers/finance/reports/configurable_analysis_report/index.js#L206
   b. https://github.com/Third-Culture-Software/bhima/blob/master/server/controllers/finance/reports/configurable_analysis_report/index.js#L231
2. Auxiliary Cashbox Report:
   a. https://github.com/Third-Culture-Software/bhima/blob/master/server/controllers/finance/reports/analysis_auxiliary_cashboxes/index.js#L118

We might consider adding the reversed flag to the posting_journal and general_ledger that will limit the JOINs from the journal. It would need to be updated when credit notes/reversals are created and deleted.

I think this issue is relatively low priority since there are only two instances in the codebase, but it is something to keep in mind.