P3 review: the surface, docs and proofs

Split kernel::entry_flows into entry_movements and flows_of so the
reversal-mirror proof fits CI; prove runs the fast harnesses, prove-slow
the 8 slow ones (own job in scheduled CI), prove-all both. Laws in
verification.md renumbered 1-31 with a table of all 55 harnesses.

MCP docs checked against the 115 tools (about 60 fixes) with a test that
every tool is documented; rules.md cross-references fixed; bookspec
statuses and loader tightened; viewer notes wrap and accounts sort by
code; STATUS.md says P3 is built, cutover pending.

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

crates/ledger-import/src/report.rs

@@ -221,7 +221,7 @@ pub struct YearEarnings {
 ///
 /// ```text
 /// GOAL: the balance sheet as printed, footing and balancing.
-/// SOURCE: rules.md B-4/B-5 (assets = liabilities + equity); footing.
+/// SOURCE: rules.md B-7 (the accounting equation); footing.
 /// INVARIANTS:
 ///   1. Asset lines sum to "Total assets", liability lines to "Total
 ///      liabilities", equity lines (accounts and the earnings lines) to the
@@ -425,7 +425,7 @@ pub fn cash_flow(cf: &CashFlowStatement) -> Statement {
 ///
 /// ```text
 /// GOAL: the trial balance as printed, footing.
-/// SOURCE: rules.md B-2 (debits equal credits); footing.
+/// SOURCE: rules.md B-6 (the trial balance balances; B-1); footing.
 /// INVARIANTS:
 ///   1. Each column's lines sum to its total; the totals are equal for
 ///      balanced books.