[17.0][REF] account_caba_payment_date: absorb account_cash_basis_lock_date task#32267 - #9

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. For more information see: https://github.blog/changelog/2025-09-19-deprecation-of-node-20-on-github-actions-runners/