fix(backend): round owed amounts via half-even policy in loanController.ts roundToCents (#1372) - #1585

Node.js 20 is deprecated. The following actions target Node.js 20 but are being forced to run on Node.js 24: actions/checkout@v4, github/codeql-action/analyze@v3, github/codeql-action/autobuild@v3, github/codeql-action/init@v3. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/