Accounting Ledgers; adding a Simple Journal to a Closed Account may cause issues

Adding a Simple Journal Accounting Ledger to a Closed Account may cause an issue where the accruals are deleted leaving a "Completed" Ledger that doesn't balance.

Conditions to recreate:

• Account is Closed.
• Account Ledger is a Simple Journal.
• Account Ledger is dated after the Account was closed.
• General Ledger Export is run - this deletes the accruals

Note, Simple Journal Accounting Ledgers are now held until the date they should be processed and then they are processed as normal.