feat(tests): 添加结算相关功能的测试用例，增强代码覆盖率

app/Services/AgentSettlement/AgentGameSettlementRecorder.php

@@ -36,6 +36,10 @@ final class AgentGameSettlementRecorder
             return;
         }
 
+        if ($this->hasActiveShareLedger($item->id)) {
+            return;
+        }
+
         $player = $item->player;
         if ($player === null) {
             return;
@@ -168,6 +172,20 @@ final class AgentGameSettlementRecorder
         return 0.0;
     }
 
+    /** 原分账行存在且尚未被冲正时视为活跃，禁止重复入账。 */
+    private function hasActiveShareLedger(int $ticketItemId): bool
+    {
+        return DB::table('share_ledger as sl')
+            ->where('sl.ticket_item_id', $ticketItemId)
+            ->whereNull('sl.reversal_of_id')
+            ->whereNotExists(function ($query): void {
+                $query->selectRaw('1')
+                    ->from('share_ledger as rev')
+                    ->whereColumn('rev.reversal_of_id', 'sl.id');
+            })
+            ->exists();
+    }
+
     private function normalizeRate(float $rate): float
     {
         return max(0.0, min(1.0, $rate));