Tests and docs: no figures from the first company's books

The odd-cent regression's net loss and its splits, the website's example
Apple charge and the GUI plan's example receipt now use made-up amounts.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj

examples/members-close.odd-cent-across-closes.toml

@@ -6,18 +6,18 @@ sources = ["26 U.S.C. §704(a)", "Treas. Reg. §1.704-1(b)(2)(iv)(b)"]
 tags = ["partnership", "close", "rounding", "book", "us"]
 
 # The regression this example comes from (wanderbooks P3 defect 17, audit
-# F52, anonymized): a net loss of 399.23 at 50/50, closed in January and
+# F52, anonymized): a net loss of 287.53 at 50/50, closed in January and
 # again in March, with February closed to retained earnings. Restarting the
-# count at March gave A the tied cent twice (A −399.24, B −399.22).
+# count at March gave A the tied cent twice (A −287.54, B −287.52).
 #
 # By hand, from the rule:
-#   January: −399.23 × 0.5 = −199.615 each; rounded toward zero, −199.61
+#   January: −287.53 × 0.5 = −143.765 each; rounded toward zero, −143.76
 #     each, one cent short; the remainders tie (0.005), so the cent goes to
-#     the member listed first: A −199.62, B −199.61.
+#     the member listed first: A −143.77, B −143.76.
 #   February: 10.00 to retained earnings; the members' count skips it.
-#   March: the count's running total is −798.46, −399.23 each exactly;
+#   March: the count's running total is −575.06, −287.53 each exactly;
-#     less January's −199.62 / −199.61, March gives A −199.61, B −199.62.
+#     less January's −143.77 / −143.76, March gives A −143.76, B −143.77.
-#   Each member ends at −399.23, their exact share.
+#   Each member ends at −287.53, their exact share.
 
 [setup]
 currency = "USD"
@@ -65,8 +65,8 @@ share = "0.5"
 date = "2026-01-15"
 description = "January's fees"
 lines = [
-  { account = "6000", side = "debit", amount = "399.23" },
+  { account = "6000", side = "debit", amount = "287.53" },
-  { account = "1000", side = "credit", amount = "399.23" },
+  { account = "1000", side = "credit", amount = "287.53" },
 ]
 
 [[events]]                      # event 2: the closing entry
@@ -91,8 +91,8 @@ close = { start = "2026-02-01", to = "retained_earnings" }
 date = "2026-03-15"
 description = "March's fees"
 lines = [
-  { account = "6000", side = "debit", amount = "399.23" },
+  { account = "6000", side = "debit", amount = "287.53" },
-  { account = "1000", side = "credit", amount = "399.23" },
+  { account = "1000", side = "credit", amount = "287.53" },
 ]
 
 [[events]]                      # event 6
@@ -105,25 +105,25 @@ query = "entry"
 entry = 2
 
 [expect.values]
-"6000.credit" = "399.23"
+"6000.credit" = "287.53"
-"3000.debit" = "199.62"
+"3000.debit" = "143.77"
-"3001.debit" = "199.61"
+"3001.debit" = "143.76"
 
 [[expect]]
 query = "entry"
 entry = 6
 
 [expect.values]
-"6000.credit" = "399.23"
+"6000.credit" = "287.53"
-"3000.debit" = "199.61"
+"3000.debit" = "143.76"
-"3001.debit" = "199.62"
+"3001.debit" = "143.77"
 
 [[expect]]
 query = "balances"
 as_of = "2026-03-31"
 
 [expect.values]
-"3000" = "-399.23"
+"3000" = "-287.53"
-"3001" = "-399.23"
+"3001" = "-287.53"
 "3999" = "-10.00"
-"1000" = "-808.46"
+"1000" = "-585.06"