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Replaces the previous over-engineered stub with 7 short functions.
Account data, Account Closing Balance, and all metadata come from
frappe.db as normal; only tabGL Entry is read from the duckdb_conn.
Reuses get_opening_balance() for Account Closing Balance unchanged,
reuses all downstream compute helpers (calculate_values, prepare_data,
etc.) unchanged.
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
(cherry picked from commit 55862f98f4)