fix: period close sweeps only through the period end; partnerships close into members' capital

The close zeroed every revenue and expense account's all-time movement,
so closing a period after later entries were posted swept those too:
close January in March and February's and March's income landed in
January's closing entry. The preview had the same bug and never showed
where the net went. Now:

- close_period_to(id, to) zeroes balances as of the period end; entries
  dated later stay open for their own period. Periods must close in
  order (LedgerError::CloseOutOfOrder): a later close has already swept
  the earlier period.
- CloseTo::Members: for a partnership (multi-member LLC) the net goes to
  each member's capital account by share, to the cent, the last member
  absorbing rounding, which is what K-1 capital accounts track.
  CloseTo::RetainedEarnings (3999) stays the default; close_period is
  shorthand for it. books.close_period picks Members when
  wanderbooks.toml lists members.
- The journal records the close target; replay re-derives the closing
  entry and now compares every line with the journal, not just the id,
  so a change to closing math can never silently rewrite history.
- The tool's preview is the real close run on a clone of the ledger
  (Ledger now derives Clone), so preview and post can't disagree.
- Members' equity: closing entries into a capital account are income,
  not contributions. Balance sheet for a partnership: capital accounts
  (with allocated earnings), then only unallocated earnings —
  "Undistributed earnings, prior years" if any, and this year's unclosed
  net income (loss). periods::allocate is shared by the close and the
  statement.

Tests: January closed after February is posted sweeps exactly Dr 4000
2,500 / Cr 6100 800 / Cr 3999 1,700 (mutation-checked: the old code gives
3,500/120/800/2,580); out-of-order close refused; a partnership close
splits 666.67 into 333.34/333.33 with no 3999, and the members' equity
statement reads correctly before and after; store replay of a members
close (reopen, rebuild, verify); partnership and corporate balance sheet
layouts; stdio close preview equals the posted lines.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01MtYEaR6M6Ybdhm6X98BWNu

crates/ledger-core/src/reports.rs

@@ -4,6 +4,7 @@
 //! (`docs/oracle.md`) diffs: the same fixture books through two engines must
 //! produce byte-identical [`snapshot`] output.
 
+use crate::periods::allocate;
 use crate::{AccountType, Class, ClassId, JournalEntry, JournalLine, Ledger, LedgerError};
 use chrono::NaiveDate;
 use rust_decimal::Decimal;
@@ -711,20 +712,6 @@ pub struct MembersEquityStatement {
     pub total: MemberEquityColumn,
 }
 
-/// Split `amount` by `shares` to the cent; the last share absorbs rounding,
-/// so the parts always sum to `amount` exactly.
-fn allocate(amount: Decimal, shares: &[Decimal]) -> Vec<Decimal> {
-    use rust_decimal::RoundingStrategy::MidpointAwayFromZero;
-    let mut parts: Vec<Decimal> = shares
-        .iter()
-        .map(|s| (amount * s).round_dp_with_strategy(2, MidpointAwayFromZero))
-        .collect();
-    if let Some((last, rest)) = parts.split_last_mut() {
-        *last = amount - rest.iter().sum::<Decimal>();
-    }
-    parts
-}
-
 /// Build the statement of changes in members' equity for `[start, end]`.
 ///
 /// Each member's capital account supplies contributions (credits) and
@@ -783,11 +770,14 @@ pub fn members_equity(
         }
         m
     };
+    // Contributions and distributions move a capital account; a closing
+    // entry allocating earnings into it is income, already counted below.
+    let closings = ledger.closing_entry_ids();
     let flows = |id: crate::AccountId| -> (Decimal, Decimal) {
         let (mut credits, mut debits) = (Decimal::ZERO, Decimal::ZERO);
         for e in ledger
             .posted_entries()
-            .filter(|e| e.date() >= start && e.date() <= end)
+            .filter(|e| e.date() >= start && e.date() <= end && !closings.contains(&e.id()))
         {
             for l in e.lines().iter().filter(|l| l.account == id) {
                 match l.side {