Improve factories and tests.

tests/TestCase.php

@@ -122,6 +122,14 @@ abstract class TestCase extends BaseTestCase
         return $this->getRandomAccount(AccountType::ASSET);
     }
 
+    /**
+     * @return Account
+     */
+    public function getRandomLoan(): Account
+    {
+        return $this->getRandomAccount(AccountType::LOAN);
+    }
+
     /**
      * @return TransactionJournal
      */