Add RejectedTransfer model, simplify auto matching (#1690)

* Allow transfers to match when inflow is after outflow

* Simplify transfer auto matching with RejectedTransfer model

* Validations

* Reset migrations

db/migrate/20250124224316_create_rejected_transfers.rb

@@ -0,0 +1,44 @@
+class CreateRejectedTransfers < ActiveRecord::Migration[7.2]
+  def change
+    create_table :rejected_transfers, id: :uuid do |t|
+      t.references :inflow_transaction, null: false, foreign_key: { to_table: :account_transactions }, type: :uuid
+      t.references :outflow_transaction, null: false, foreign_key: { to_table: :account_transactions }, type: :uuid
+      t.timestamps
+    end
+
+    add_index :rejected_transfers, [ :inflow_transaction_id, :outflow_transaction_id ], unique: true
+
+    reversible do |dir|
+      dir.up do
+        execute <<~SQL
+          INSERT INTO rejected_transfers (inflow_transaction_id, outflow_transaction_id, created_at, updated_at)
+          SELECT
+            inflow_transaction_id,
+            outflow_transaction_id,
+            created_at,
+            updated_at
+          FROM transfers
+          WHERE status = 'rejected'
+        SQL
+
+        execute <<~SQL
+          DELETE FROM transfers
+          WHERE status = 'rejected'
+        SQL
+      end
+
+      dir.down do
+        execute <<~SQL
+          INSERT INTO transfers (inflow_transaction_id, outflow_transaction_id, status, created_at, updated_at)
+          SELECT
+            inflow_transaction_id,
+            outflow_transaction_id,
+            'rejected',
+            created_at,
+            updated_at
+          FROM rejected_transfers
+        SQL
+      end
+    end
+  end
+end