Change ledger-next-amount to be case-sensitive

Otherwise if there is an account that's name only has one part, the
regex can match it as a currency and as the beginning of an amount.
E.g. if we have the line "Expenses         45 USD", then the old
ledger-next-amount will jump to Expenses instead of to 45.
Add Fraud Receivable to Accrued accounts.

Funds lots and expected recoverable from Fraud are in an account called
"Accrued:Fraud Receivable".  In this report, show this along with the total
of Loan Receivables.
Some of the totals rounded via -V cause rounding more than one penny.

Use two cents as to test if the amounts are close enough.
Merge pull request #202 from bkuhn/contrib-non-profit-audit-fraud-and-totals

Create Fraud Receivable and accept rounding of totals to two cents.
Merge pull request #200 from errge/master

 	Change ledger-next-amount to be case-sensitive