feat: add rent payment history and reversal dialogs

- Implemented RentPaymentHistoryServiceTest to validate payment retrieval with refunds and reversals.
- Created ReverseRentPaymentServiceTest to ensure correct handling of payment reversals and allocation releases.
- Developed rent-payment-allocation-dialog component with form for surplus allocation.
- Added rent-payment-refund-dialog component for processing refunds with validation.
- Introduced rent-payment-reversal-dialog component for reversing payments with reason input.
- Implemented utility functions for formatting Euro values and handling date formatting.
- Enhanced rent-payment-dialogs.spec.ts to cover new dialog functionalities and error handling.

frontend/src/app/components/rent-payment-reversal-dialog/rent-payment-reversal-dialog.html

@@ -0,0 +1,41 @@
+<h2 mat-dialog-title>Contrepasser le règlement</h2>
+<form [formGroup]="form" (ngSubmit)="submit()">
+  <mat-dialog-content class="action-dialog-content">
+    <p>
+      Les affectations de ce règlement de <strong>{{ formatEuro(payment.amount) }}</strong> seront
+      annulées. Le règlement restera visible dans l’historique.
+    </p>
+    @if (payment.refundedAmount > 0) {
+      <p class="refund-warning" role="note">
+        Les remboursements déjà confirmés, pour {{ formatEuro(payment.refundedAmount) }}, resteront
+        des sorties historiques.
+      </p>
+    }
+    <fieldset class="dialog-fieldset" [disabled]="saving()">
+      <mat-form-field appearance="outline">
+        <mat-label>Motif de la contrepassation</mat-label>
+        <textarea matInput rows="4" maxlength="500" formControlName="reason" required></textarea>
+        @if (form.controls.reason.invalid) {
+          <mat-error>Le motif est obligatoire.</mat-error>
+        }
+      </mat-form-field>
+    </fieldset>
+    @if (error()) {
+      <p class="dialog-error" role="alert">{{ error() }}</p>
+    }
+  </mat-dialog-content>
+  <mat-dialog-actions align="end">
+    <button mat-button mat-dialog-close type="button" [disabled]="saving()">Annuler</button>
+    <button
+      mat-flat-button
+      type="submit"
+      class="danger-action"
+      [disabled]="form.invalid || saving()"
+    >
+      @if (saving()) {
+        <mat-spinner diameter="18" aria-label="Contrepassation en cours" />
+      }
+      Contrepasser
+    </button>
+  </mat-dialog-actions>
+</form>