fix: roundToCents uses Math.round instead of Math.floor to round to n…

[jotel-dev]

The fix is complete. Here's a summary:

Fix: Changed Math.floor to Math.round in roundToCents at backend/src/controllers/loanController.ts:228, so values round to the nearest cent instead of always rounding down.

Branch: 1372-backend-fix-rounding-down
Commit: f3a9636 — fix: roundToCents uses Math.round instead of Math.floor to round to nearest cent

closes #1372

[ogazboiz]

right diagnosis, Math.floor always rounding down is a real bug. but the repo money policy (backend/src/money/policy.generated.ts) specifies half_even rounding, and Math.round is half-up (and asymmetric for negatives), so this fix trades one policy violation for another. the money-policy CI job only checks artifact drift, which is why it stays green.

1. round via the half-even helper in backend/src/money/decimal.ts (or equivalent) instead of Math.round.
2. add a unit test covering the .5 cases (e.g. 0.125 -> 0.12 and 0.135 -> 0.14).

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