Update payroll receipt

Changes one receipt before it is stamped. excluded true omits it (a rejected one too, removing its draft); it then reads omitted: true and stays out, even if its employee leaves and rejoins the run, until excluded false includes it again; manual replaces its amounts with captured earnings, deductions, other payments and, optionally, paid days; source calculated drops captured amounts and recalculates it. A captured concept that needs a complement node (overtime, stock, incapacity, separation, pension, compensation) returns 400; issue that receipt individually. Returns 409 conflict once the receipt is queued, stamping, or stamped.