P3: odd cents split the same running way everywhere (defect 17, D-38)

Members' shares of earnings are split cumulatively by largest remainder in
the closes, the members' equity statement, the K-1 worksheet and the
viewer, so a member's capital on a given day never moves by a cent when its
month is later closed. Old closes replay as they were; the first P3 close
carries any true-up. Feature members_cumulative. Kani and Lean proofs of
the bounded drift; bookspec examples.

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

crates/ledger-core/src/lib.rs

@@ -69,7 +69,8 @@ pub use parties::{Party, PartyField, PartyId, Role, TinFacts, TinType, W4Facts,
 pub use payouts::{Payout, PayoutAdjustment, PayoutLine, PayoutTotals, payout_plan};
 pub use payroll::{PayrollLine, PayrollRun, PayrollRunId};
 pub use periods::{
-    CloseTo, MemberClose, MemberCloseRecord, Period, PeriodId, PeriodStatus, RETAINED_EARNINGS_CODE,
+    CloseTo, MemberClose, MemberCloseRecord, MemberRule, MemberSplit, MembersClosed, Period,
+    PeriodId, PeriodStatus, RETAINED_EARNINGS_CODE,
 };
 pub use reports::{
     AssetRegister, AssetRegisterRow, BalanceSheet, BalanceSheetStatement, CashFlowLine,