OFBIZ-13215 Fix billing account balance after payment receipt

[siva-sai-udaygiri]

Fixed billing account balance update after receiving payment for an order paid through a billing account.

Changes:

• Detect billing account payment preferences using paymentMethodTypeId EXT_BILLACT.
• Mark billing account payment preferences as PAYMENT_RECEIVED when the received payment covers the order total.
• Preserve existing offline payment cancellation behavior.

Tested:

• Created sales order WSCO10010 using billing account 9010.
• Completed/shipped the order.
• Received offline payment for the billing account amount.
• Verified billing account available balance returned to the pre-order balance.

Build:

• ./gradlew.bat compileJava
• git diff --check