Initial commit: wanderbooks accounting semantics engine

crates/ledger-core/tests/golden/fixture_company.json

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+{"balance_sheet":{"assets":"13200","balanced":true,"current_earnings":"3200","equity":"13200","liabilities":"0"},"profit_and_loss":{"expenses":"800","net_income":"3200","revenue":"4000"},"trial_balance":{"lines":[{"code":"1000","credit":"0","debit":"8200","name":"Cash"},{"code":"1200","credit":"0","debit":"2500","name":"Accounts Receivable"},{"code":"1500","credit":"0","debit":"2500","name":"Equipment"},{"code":"3000","credit":"10000","debit":"0","name":"Owner's Equity"},{"code":"4000","credit":"4000","debit":"0","name":"Service Revenue"},{"code":"6000","credit":"0","debit":"800","name":"Rent Expense"}],"total_credits":"14000","total_debits":"14000"}}