Delete Intercompany Journal Entry

    Permanently deletes an intercompany journal entry and all related transactions.

    This endpoint performs a comprehensive cleanup when deleting an intercompany journal entry:
    - Validates that the entry can be deleted (not in closed period)
    - Removes all associated journal entries across entities
    - Updates summary tables and account balances
    - Handles cascade deletion of related transactions
    - Ensures data integrity across the accounting system

    Deletion restrictions:
    - Cannot delete entries in closed accounting periods

    Error conditions:
    - 400 Bad Request: Entry date is in a closed period
    - 409 Conflict: Entry has protected relationships (e.g., close checklist tasks)
    - 404 Not Found: Entry does not exist or user lacks access

    On successful deletion, all related journal entries are removed and accounting summaries are recalculated.