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.