feat: real dates and per-account detail in every statement export

Every statement export rendered life-of-ledger totals under whatever date
range or as-of label was asked for, and the P&L and balance sheet XLSX
were totals-only. Now:

- books.profit_and_loss / books.balance_sheet and the csv, json, xlsx,
  pdf exports and CPA package all use core's profit_and_loss_for_period
  and balance_sheet_as_of, with a line per account. The tools keep their
  totals and add revenue/expense/asset/liability/equity account lines.
  An omitted start is the first posted entry, never "0001-01-01".
- ledger-import::report lays a statement out once (section, line,
  subtotal, total) for every renderer, with one exact amount formatter:
  thousands separators, negatives in parentheses, no floats. XLSX keeps
  numeric cells with an accounting number format, named sheets, company
  header, totals with borders; the trial balance gains its totals row.
- ledger-mcp reads wanderbooks.toml (next to --data-dir, or
  --books-toml): company name for headers, fiscal_year_start for the CPA
  package's fiscal year to date (end derived; Feb 29 rejected), and
  [books] receipt_threshold, which the server had been ignoring.
  config.json's receipt_policy still wins when set. New dependency: toml
  1.x (already in the lockfile via another crate).
- Store::journal_seq(); every report notes the journal seq it reflects.

Tests: company.rs unit tests (fiscal years incl. a July start, scaffold
parsing, bad settings); report.rs formatting tests; an MCP stdio test with
--books-toml (threshold 5.00 enforced, February-only P&L with account
lines, start defaults to the first entry, as-of balance sheet).

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

crates/ledger-import/src/lib.rs

@@ -3,6 +3,7 @@
 //! - [`bank_csv`]: parse QBO bank/credit-card upload CSVs.
 //! - [`chart_csv`]: parse chart-of-accounts CSVs.
 //! - [`iif`]: generate IIF journal entries for QuickBooks Desktop.
+//! - [`report`]: the statement layout every renderer draws from.
 //! - [`xlsx`]: generate XLSX reports.
 //! - [`pdf`]: generate PDF financial statements (CPA handoff).
 //!
@@ -12,10 +13,12 @@ pub mod bank_csv;
 pub mod chart_csv;
 pub mod iif;
 pub mod pdf;
+pub mod report;
 pub mod xlsx;
 
 pub use bank_csv::{BankTransaction, parse_bank_csv};
 pub use chart_csv::{ChartRow, parse_chart_csv};
 pub use iif::{IifEntry, journal_to_iif};
-pub use pdf::{PdfError, balance_sheet_pdf, cash_flow_pdf, profit_and_loss_pdf};
+pub use pdf::{PdfError, statement_pdf};
+pub use report::{ReportMeta, Row, RowKind, Statement, format_amount};
 pub use xlsx::{XlsxReport, report_to_xlsx};