Centralize entry naming (#2454)

* Centralize entry naming

* Lint fixes, code style

app/models/valuation.rb

@@ -1,3 +1,23 @@
 class Valuation < ApplicationRecord
   include Entryable
+
+  class << self
+    def build_reconciliation_name(accountable_type)
+      Valuation::Name.new("reconciliation", accountable_type).to_s
+    end
+
+    def build_opening_anchor_name(accountable_type)
+      Valuation::Name.new("opening_anchor", accountable_type).to_s
+    end
+
+    def build_current_anchor_name(accountable_type)
+      Valuation::Name.new("current_anchor", accountable_type).to_s
+    end
+  end
+
+  # TODO: Remove this method when `kind` column is added to valuations table
+  # This is a temporary implementation until the database migration is complete
+  def kind
+    "reconciliation"
+  end
 end