Continued:

Continued:
- added Receipts utilities class which currently does only compare two receipt
  instances with each other: entity-equality or branch office, receipt number
  and "owning" user instance must all be the same
- added receiptNumber field
- added 2 named queries for receipts, finding all (any) and all user's receipts
- sorted members a bit

Signed-off-by: Roland Häder <roland@mxchange.org>