[Qual] Close database handler should be after Footer

htdocs/accountancy/admin/card.php

htdocs/accountancy/admin/fiscalyear_info.php

htdocs/accountancy/journal/bankjournal.php

htdocs/accountancy/journal/index.php

htdocs/accountancy/journal/purchasesjournal.php

htdocs/accountancy/journal/sellsjournal.php

htdocs/adherents/info_subscription.php

htdocs/admin/menus/edit.php

htdocs/admin/system/os.php