Post double-entry ledger transfers in TigerBeetle to track funds movement with strict debit/credit balance

Steps

1. Create the debit and credit accounts first via the create_accounts operation, specifying ledger (an integer you define per currency), code (account type), and flags such as debits_must_not_exceed_credits for asset accounts
2. Construct a Transfer object with id (unique u128), debit_account_id, credit_account_id, amount, ledger, code, and a user_data field for your internal reference; set pending_id to zero for a posted transfer
3. Submit the transfer via create_transfers; TigerBeetle atomically validates that the debit account will not violate its balance constraints before posting
4. Query account balances using lookup_accounts with the account id to retrieve debits_posted, credits_posted, and the derived balance
5. For two-phase (pending/post) flows, first create a transfer with flags.pending = true, then post or void it with a second transfer referencing the pending_id
6. Run periodic reconciliation by summing all transfers in a ledger and verifying that total debits equal total credits across all accounts