feat: payout gross-up (books.record_payout)

A platform deposit becomes a draft entry with the deposit, fees,
adjustments, and gross revenue (by class), refused unless gross - fees
+/- adjustments equals the deposit to the cent. The payout statement is
attached as its receipt before posting. 60 tools.

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

crates/ledger-core/src/lib.rs

@@ -24,6 +24,7 @@ pub mod error;
 pub mod journal;
 pub mod ledger;
 pub mod money;
+pub mod payouts;
 pub mod payroll;
 pub mod periods;
 pub mod reports;
@@ -44,6 +45,7 @@ pub use error::LedgerError;
 pub use journal::{EntryId, EntryStatus, JournalEntry, JournalLine};
 pub use ledger::{Ledger, ReconciliationReport, UnclearedLine};
 pub use money::{Currency, Money};
+pub use payouts::{Payout, PayoutAdjustment, PayoutLine, PayoutTotals, payout_plan};
 pub use payroll::{PayrollLine, PayrollRun, PayrollRunId};
 pub use periods::{CloseTo, MemberClose, Period, PeriodId, PeriodStatus, RETAINED_EARNINGS_CODE};
 pub use reports::{