feat(arap): settle documents with discounts and a fee (P4b S6)

One payment had to name one document and could take no discount or
processor fee, so paying several invoices from one deposit meant several
entries and the fee had nowhere to go. This adds the kernel's exact
settlement arithmetic (applications total, net deposit), a Ledger::settle
that posts one entry for a customer's or vendor's documents, and the gross
method and gross fee A-8/A-4 chose.

- kernel::settle: sum(cash)+sum(discounts)=applications, sum(cash)-fee=
  deposit, None on overflow or a negative deposit. Kani settle_is_exact
  plus the Decimal bridge.
- Ledger::settle / settlement_lines: one party and one kind per
  settlement, one application per document, each cash+discount within
  payment_room; a discount within the terms (discount_max and
  discount_by) needs no reason, a larger or later one does; a bill with
  an asset line is refused with D-49's remedy; a fee is a customer
  payment's only and posts gross.
- Rows are payment lines in application order, then discount lines, the
  fee line and the cash line, so a journaled event's line indices are
  stable; replay tags exactly the line an event names and leaves an
  unmatched line unattached (never refuses).
- receive_payment_with and pay_bill_with become one-application calls.
- Roles: sales_allowances (4100), purchase_discounts (6995) and
  payment_processing_fees (6060), constants used on demand but not added
  to control_accounts() (existing charts may use those codes for other
  things).
- Lean: settle posts through Step.document, so settle_posts_a_document_step
  and settle_unattached, no new constructor; both in Audit.lean.
- Core tests: bill_on_terms_with_discount, late_discount_needs_a_reason,
  discount_on_an_asset_bill_is_refused_with_the_remedy,
  a_fee_posts_gross_to_receivables_and_net_to_the_bank,
  a_settlement_names_its_lines_and_refuses_a_document_twice, and
  equipment_bill_payment_is_investing_cash in the cash-flow suite.
- Bookspec B-42 is stated, with its id BS-arap-6; the catalogue and index
  now record it as CONVENTION.

just check and just prove green.

checker/src/rules.rs

@@ -555,8 +555,8 @@ const SPEC: Spec = &[
     (
         42,
         Area::Arap,
-        "Settlements and the fee (allocated, not yet stated)",
-        None,
+        "A settlement is exact, one party, and names its lines; the gross discount and the gross fee",
+        Some(Status::Convention),
         &[],
     ),
     (