Display "Available balance" as a negative number when running a deficit

Purpose: Seeing negative values so we can pull reports to see trends of a particular fund and determine if it needs a larger allocation or if the year was an anomaly.  If the system just reports zero, it's not giving us the true amount/balance of the fund. Also If there is money available in other funds we don't know how much we need to transfer to balance the fund in question.

User story statement(s):

As a Finance app user,
I want to see the true available balance even when negative
so that I can better plan next years budget and more easily balance budgets at year end

Scenarios:

1. Scenario:

   • Given a fund has transferred or expended more than was allocated to it

   • When the available amount should be negative

   • Then the budget shows as an exact negative number in parentheses rather than 0

2. Scenario:

   • Given a group contains Funds that have negative available balances

   • When viewing the group summary

   • Then Available shows the true sum of all balances as an exact negative number in parentheses rather than 0

3. Scenario:

   • Given a Ledger contains Funds that have negative available balances

   • When viewing the Ledger summary

   • Then Available shows the true sum of all balances as an exact negative number in parentheses rather than 0

4. Scenario:

   • Given a fiscal year contains Funds that have negative available balances

   • When viewing the Fiscal year summary

   • Then Available shows the true sum of all balances as an exact negative number in parentheses rather than 0