Added ability to create divisional balance sheet

Dear @lubos

May I suggest making a link to Tracking Codes Profit and Loss. this will help in allocating suppliers and customers bank and cash based on tracking code in profit and loss account

having this option will close below idea from the list

we should have an option in Tracking Codes Profit and Loss Account to link the cost center to a division code

this approach will help in allocation on both entry level and account level in case it is set up in the system