reverse_gl_journal_entry

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**Storno** a posted journal entry: post its mirror image (accountant role). Nothing is deleted; the original stays, linked both ways, and the **reversal** entry is returned. The only VAT-correct storno door — VAT postings, open items and what the document spawned are all unwound. ``body.posting_date`` dates the reversal and decides its period; omitted, it reuses the original's date and period. Refusals, in evaluation order — **409** when: the entry is itself a reversal (post a new correcting entry instead); the reversal date falls in a ``filed``/``paid`` VAT period (date it into an open one); an open item still carries a live settlement (unlink or reverse the payment first); or — only with ``posting_date`` — its period is closed, its fiscal year sealed, or no fiscal year covers it.