Have CreditCardAccount.need_reconciling return an ActiveRecord::Relation instead of an Array

This should resolve the recent spec failures.

Initially I wrote a smaller patch that changed the code to expect an `Array` and left `need_reconciling` alone*, but it feels better to me if it returns a relation.

* https://github.com/tablexi/nucore-open/compare/selected-account-updates?expand=1 or 59719fd2d6816e7a2c97e9df730a9be747c4b19d...5b3bd720c9cea4b20801bb1146c415531b4e3841
Do these act differently? I prefer the `find_by(id: xxx)` as opposed to the dynamic method names. There was talk at one point of those getting deprecated, although that doesn't appear to have happened yet.