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36958 17 d 23 h amit /trunk/profitmandi-dao/src/main/ Flagship credit: fire interest-free limits at billing + per-IMEI conversion

- createLoanForBilling now detects flagship lines inside the billing transaction (fixes the
REQUIRES_NEW visibility bug where flagship detection re-queried uncommitted invoice_number and
never fired). Creates one combined flagship limit (is_flagship=1, limit_block=1, 30-day deadline)
plus one transaction.loan_imei row per device.
- convertFlagshipOnSale / IMEI activation now convert only the sold device's slice (matched by IMEI),
so same-model siblings and other billing tranches keep their interest-free window; full convert at
30-day expiry. Lock order aligned (loan -> loan_imei) to avoid sale/expiry deadlock.
- New transaction.loan_imei table + LoanImei entity/repository (migration_loan_imei_table.sql).
- selectAllLoansByInvoice: PurchaseReturn now settles BOTH the real loan and the flagship limit on a
flagship-invoice return (prevents credit leak from a stranded limit).
- Cap guard (flagship credit never exceeds amount drawn) and robust limit settlement (paisa threshold
instead of exact float equality).