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/tests/spec_bounds.rs

@@ -561,9 +561,8 @@ fn replayed_bases_and_shares_past_the_limit_are_accepted() {
     ));
     b.ledger.replay_set_entry_parties(e, &shares).unwrap();
     assert_eq!(b.ledger.entry_parties(e), &shares);
-    let money = ledger_core::parties::money_accounts(&b.ledger, &[b.cash]);
-    let why = ledger_core::shares::resolve(b.ledger.get_entry(e).unwrap(), &shares, &money, &[])
-        .unwrap_err();
+    let money = ledger_core::parties::money_accounts(&b.ledger, &[b.cash], &[]);
+    let why = ledger_core::shares::resolve(&b.ledger, e, &shares, &money, &[]).unwrap_err();
     assert!(why.contains("too large to compute"), "{why}");
     // Replay still checks what every version checked.
     assert_eq!(