[Koha-bugs] [Bug 21849] Two useless Koha::Account::Offset->new calls need attention

https://bugs.koha-community.org/bugzilla3/show_bug.cgi?id=21849 --- Comment #3 from Kyle M Hall <kyle@bywatersolutions.com> --- (In reply to Tomás Cohen Arazi from comment #2)

THis is a good opportunity to have tests for this behaviour, in preparation to the replacement of manually adding the accountline and the offset, in favour of Koha::Account methods (add_credit, add_debit and adjust).

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