chore(procedures): merge procedures into one file

This commit merges all the procedures into a single file, and deletes
the old procedures/*.sql files.  It also removes references to the
different procedure files in our build steps.

Closes #7188.

.gitignore

@@ -63,7 +63,10 @@ test/*/report-stock
 migration-*.sql
 yarn-error.log
 *.log
+
 /test-results
 /playwright-report
 /playwright/.cache
 /tests-examples
+
+.sqlfluff

server/controllers/finance/debtors/index.js

@@ -141,9 +141,6 @@ function lookupDebtor(uid) {
  * over the dataset queried only the debtor
  *
  * @method invoices
- *
- * @todo - this function should be replaced by an SQL function stored in
- * procedures.sql for easy lookup
  */
 function invoices(req, res, next) {
   const options = req.query;