P3: party totals by what moved the money, once (defects 14, 11, 24)

Each party's part of an entry is signed as its own account would show it,
with a direction and its cash and in-kind amounts; a reversal is its
original negated. Totals on a cash or all basis: for a member, all equals
the members' equity statement and cash the K-1's cash. Money is cash,
cards and the financing accounts, and a liability credit never pays its
own creditor (creditor_of), so accruals and declared distributions count
once. tin_last4 from the TIN or W-9 facts.

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

crates/ledger-core/src/k1.rs

@@ -281,7 +281,7 @@ pub fn k1_detail(
 /// largest remainder. Each part is at most its own credit.
 /// Refused when whole × credit is beyond exact arithmetic (credits near
 /// the line limit; P0 review round 3, S1).
-fn share_property(
+pub(crate) fn share_property(
     pool: Decimal,
     credits: &[Decimal],
     places: u32,