feat: canonical report set in QuickBooks-style presentation

Every report a CPA expects, laid out the way US small-business books
read (QuickBooks as the reference):

- Exports: books.export gains general_ledger (by account, running
  balances, splits), general_journal (the entry-ordered listing, which
  the CPA package used to mislabel "general ledger"; alias journal),
  members_equity, and trial_balance as of a date, in xlsx/csv/json, and
  PDF for all five statements (P&L, balance sheet, cash flow, trial
  balance, members' equity). books.trial_balance takes as_of.
- CPA package: every statement as PDF and XLSX, plus the general ledger
  and general journal, all for the fiscal year to date.
- Layout (ledger-import::report): multi-column statements (Total;
  Debit/Credit; one column per member plus Total), "$" on subtotals and
  totals, a rule above every sum (none over an empty section), a double
  rule under statement totals, zero as 0.00, negatives in parentheses
  with the closing paren hanging so decimal points align.
- Terms: "Net income (loss)"; for a multi-member LLC, "Members' equity",
  member contributions and distributions named in the cash flow, and the
  balance sheet splitting retained earnings (the Retained Earnings
  account plus earnings not yet closed from earlier years) from the
  fiscal year's net income (loss); the cash flow's "Adjustments to
  reconcile net income (loss) to net cash from operating activities" and
  "Net increase (decrease) in cash".
- PDF: Inter replaces the typst-assets serif fonts (bundled, SIL OFL 1.1,
  license in fonts/; from the official v4.1 release), centered title
  block, column-header row, full-width rules, footer "Accrual basis ·
  Prepared <date> · Journal seq N" with page numbers. Amounts on total
  rows stay regular weight so bold figures can't leave the decimal
  column. typst-assets dependency removed.
- XLSX: centered title block, header row, Excel accounting formats with
  "$" attached on sums, general ledger and general journal workbooks.
- Config: wanderbooks.toml [[company.members]] (name, share "50%" or
  "0.5", capital_account; shares must total 100%) and [books]
  accounting_basis (accrual | cash).
- Core: RETAINED_EARNINGS_CODE names the "3999" that period close uses.
- Fix: "today" is local time, not UTC; in US evenings UTC is tomorrow,
  so reports defaulting to "through today" included the next day and
  footers carried the wrong date.

Tests: layout (currency and rule placement, retained earnings vs. this
year's net income for a member LLC, footer text); exact template data;
deterministic PDFs; config parsing (members, shares, basis); stdio:
trial balance as of, February general ledger (beginning 1,004.00, splits,
ending 1,003.50), members' equity (contributions 1,000.00, net income
3.50, ending 1,003.50), members' equity PDF, the CPA package's ten files.

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

plan/STATUS.md

@@ -190,3 +190,18 @@ interface is MCP, not a cloned GUI. The first storage + MCP slice is done
   with a repeated header and "Page n of m". Core's cash flow now orders
   lines by account code (it followed HashMap order, so line order could
   change between runs).
+- 2026-10-11: The canonical report set. Core gained the general ledger by
+  account (running balances; QuickBooks' "split" = the opposite side of the
+  entry, "-Split-" when several accounts), the trial balance as of a date,
+  and the statement of changes in members' equity (capital roll-forward per
+  member, allocation by share to the cent, ties to balance-sheet equity).
+  The entry-ordered listing is now correctly called the general journal.
+  Reports render QuickBooks-style (Stephen's reference): Inter (bundled,
+  OFL) instead of the typst-assets serif fonts, centered title block, a
+  column-header row, multi-column statements (trial balance Debit/Credit,
+  one column per member), "$" on sums, rules above sums, a double rule
+  under totals, zero as 0.00, entity terms (Members' equity, Net income
+  (loss), standard cash-flow wording) and an "Accrual basis · Prepared …"
+  footer. "Today" is local time, not UTC (evening exports were dated
+  tomorrow).
+