refactor: restructure purchase receipts module and related workflows

- Removed old DTOs for creating and updating purchase receipts.
- Updated purchase receipts controller and service to use new DTOs and workflows.
- Introduced transaction helper for managing database transactions.
- Added new workflows for handling purchase receipt payments and supplier ledgers.
- Implemented new logic for managing purchase receipt items and payments.
- Enhanced error handling for payment processing in workflows.
- Updated supplier ledger management to reflect changes in purchase receipts.

src/common/database/transaction.helper.ts

@@ -0,0 +1,11 @@
+// src/common/database/transaction.helper.ts
+import { PrismaService } from '../../prisma/prisma.service'
+
+export async function withTransaction<T>(
+  prisma: PrismaService,
+  fn: (tx: PrismaService) => Promise<T>,
+): Promise<T> {
+  return prisma.$transaction(async tx => {
+    return fn(tx as PrismaService)
+  })
+}