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-store/tests/store.rs

@@ -457,3 +457,72 @@ fn receipt_corrections_are_journaled_and_survive_rebuild() {
     check(&store);
     store.verify().unwrap();
 }
+
+#[test]
+fn a_close_into_members_capital_replays_exactly() {
+    let dir = test_dir("members-close");
+    let mut store = Store::create(&dir, Currency::USD).unwrap();
+    let cash = store
+        .add_account("1000", "Cash", AccountType::Asset, None, false)
+        .unwrap();
+    let alice = store
+        .add_account("3000", "Capital — Alice", AccountType::Equity, None, false)
+        .unwrap();
+    let bob = store
+        .add_account("3001", "Capital — Bob", AccountType::Equity, None, false)
+        .unwrap();
+    let revenue = store
+        .add_account("4000", "Revenue", AccountType::Revenue, None, false)
+        .unwrap();
+    let jan15 = NaiveDate::from_ymd_opt(2026, 1, 15).unwrap();
+    let e = store.create_entry(jan15, "Sale").unwrap();
+    store
+        .add_line(
+            e,
+            cash,
+            Side::Debit,
+            Money::new(Decimal::new(10001, 2), Currency::USD),
+        )
+        .unwrap();
+    store
+        .add_line(
+            e,
+            revenue,
+            Side::Credit,
+            Money::new(Decimal::new(10001, 2), Currency::USD),
+        )
+        .unwrap();
+    store.post_entry(e).unwrap();
+    let jan = store
+        .create_period(
+            "2026-01",
+            NaiveDate::from_ymd_opt(2026, 1, 1).unwrap(),
+            NaiveDate::from_ymd_opt(2026, 1, 31).unwrap(),
+        )
+        .unwrap();
+    let half = Decimal::new(5, 1);
+    store
+        .close_period_to(
+            jan,
+            &ledger_core::CloseTo::Members(vec![(alice, half), (bob, half)]),
+        )
+        .unwrap();
+    // 100.01 splits 50.01 / 50.00 into the capital accounts.
+    let balances = |s: &Store| {
+        (
+            s.ledger().account_balance(alice).unwrap(),
+            s.ledger().account_balance(bob).unwrap(),
+        )
+    };
+    let want = (Decimal::new(5001, 2), Decimal::new(5000, 2));
+    assert_eq!(balances(&store), want);
+    let journal = std::fs::read_to_string(dir.join("journal.jsonl")).unwrap();
+    assert!(journal.contains("\"close_to\":{\"members\""));
+
+    drop(store);
+    let mut store = Store::open(&dir).unwrap();
+    assert_eq!(balances(&store), want);
+    store.rebuild().unwrap();
+    assert_eq!(balances(&store), want);
+    store.verify().unwrap();
+}