Fix monthly actuals: allow negative values and fix save/reconcile error

- Remove min={0} from NumberInput to allow negative actuals (refunds/corrections)
- Fix post() in journal-entries service: use id param directly instead of
  RETURNING result which returns [rows, count] in TypeORM QueryRunner
- Handle negative amounts in saveActuals(): negative expense credits the
  expense account, negative income debits the income account

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

backend/src/modules/journal-entries/journal-entries.service.ts

@@ -140,11 +140,11 @@ export class JournalEntriesService {
       );
     }
 
-    const result = await this.tenant.query(
+    await this.tenant.query(
-      `UPDATE journal_entries SET is_posted = true, posted_by = $1, posted_at = NOW() WHERE id = $2 RETURNING *`,
+      `UPDATE journal_entries SET is_posted = true, posted_by = $1, posted_at = NOW() WHERE id = $2`,
       [userId, id],
     );
-    return this.findOne(result[0].id);
+    return this.findOne(id);
   }
 
   async void(id: string, userId: string, reason: string) {

backend/src/modules/monthly-actuals/monthly-actuals.service.ts

@@ -127,25 +127,28 @@ export class MonthlyActualsService {
     for (const line of filteredLines) {
       const acctType = accountTypeMap.get(line.accountId);
       if (!acctType) continue;
+      const abs = Math.abs(line.amount);
 
       if (acctType === 'expense') {
-        // Expense: debit expense account, credit cash
+        if (line.amount > 0) {
-        jeLines.push({
+          // Normal expense: debit expense, credit cash
-          accountId: line.accountId,
+          jeLines.push({ accountId: line.accountId, debit: abs, credit: 0, memo: `${monthLabel} actual` });
-          debit: Math.abs(line.amount),
+          totalCashCredit += abs;
-          credit: 0,
+        } else {
-          memo: `${monthLabel} actual`,
+          // Negative expense (refund/correction): credit expense, debit cash
-        });
+          jeLines.push({ accountId: line.accountId, debit: 0, credit: abs, memo: `${monthLabel} actual (correction)` });
-        totalCashCredit += Math.abs(line.amount);
+          totalCashDebit += abs;
+        }
       } else if (acctType === 'income') {
-        // Income: credit income account, debit cash
+        if (line.amount > 0) {
-        jeLines.push({
+          // Normal income: credit income, debit cash
-          accountId: line.accountId,
+          jeLines.push({ accountId: line.accountId, debit: 0, credit: abs, memo: `${monthLabel} actual` });
-          debit: 0,
+          totalCashDebit += abs;
-          credit: Math.abs(line.amount),
+        } else {
-          memo: `${monthLabel} actual`,
+          // Negative income (correction): debit income, credit cash
-        });
+          jeLines.push({ accountId: line.accountId, debit: abs, credit: 0, memo: `${monthLabel} actual (correction)` });
-        totalCashDebit += Math.abs(line.amount);
+          totalCashCredit += abs;
+        }
       }
     }
 

frontend/src/pages/monthly-actuals/MonthlyActualsPage.tsx

@@ -203,7 +203,7 @@ export function MonthlyActualsPage() {
                 size="xs"
                 hideControls
                 decimalScale={2}
-                min={0}
+                allowNegative
                 styles={{ input: { textAlign: 'right', fontFamily: 'monospace' } }}
               />
             </Table.Td>