feat: entity-aware owner equity — chart templates, draws, distributions, dividends

Every business has owners, and how owners put money in and take it out
depends on what the business is. wanderbooks now knows the four common
US shapes:

- books.chart_template {entity_type, owners}: a starter chart for a sole
  proprietorship (owner's capital and draws), partnership or
  multi-member LLC (capital and distributions per partner, guaranteed
  payments), S corporation (stock, APIC, shareholder distributions,
  officer compensation, retained earnings) or C corporation (dividends,
  income tax expense), plus common income and expense accounts with
  tax categories, and the wanderbooks.toml settings that go with it
  (tax form, members with equal-share placeholders that sum to exactly
  100, close target). A proposal for the agent to review with the human.
- Closing: CloseTo is now RetainedEarnings { sweep }, Account { into,
  sweep } (a sole proprietor's capital) or Members([MemberClose { capital,
  share, distributions }]). Sweeps zero owner-pay equity accounts into
  their target at close: draws into owner's capital, dividends or
  distributions into retained earnings, each partner's distributions
  into their own capital. Validation (equity, distinct, shares sum to 1)
  runs in the pre-close preview, before anything is journaled. The
  journal records the target; journals with no target or the old
  "retained_earnings" string still replay.
- Members' equity: a partner's distributions account is part of their
  capital; its activity reports as distributions.
- Config: members' distribution_account; [books] close_into and
  close_sweep for single-owner businesses (rejected alongside members).
  The cash flow names members on their distribution accounts too.

Tests: a sole proprietor (net 2,000 and 500 of draws into capital: 6,500,
the cash); a corporation (dividends 300 into retained earnings: 600); a
partnership with distribution accounts (Bob 100 + 25 - 20 = 105, swept at
close, February begins there); bad sweep accounts; templates round-trip
through the chart parser, unique codes, equity per entity, every tax
category valid for the entity's return; stdio: template -> settings ->
import -> postings -> close with the exact closing lines.

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

crates/ledger-store/src/store.rs

@@ -955,7 +955,7 @@ impl Store {
     /// re-runs the deterministic close logic and checks the closing entry
     /// id against the journal.
     pub fn close_period(&mut self, id: PeriodId) -> Result<Option<EntryId>, StoreError> {
-        self.close_period_to(id, &CloseTo::RetainedEarnings)
+        self.close_period_to(id, &CloseTo::RetainedEarnings { sweep: vec![] })
     }
 
     /// Close a period with its net income going to `to`: Retained Earnings,
@@ -969,8 +969,8 @@ impl Store {
     ) -> Result<Option<EntryId>, StoreError> {
         // Pure pre-validation: a doomed close journals nothing, not even
         // the Retained Earnings account creation below.
-        self.ledger.preview_close_period(id)?;
-        if *to == CloseTo::RetainedEarnings {
+        self.ledger.preview_close_period_to(id, to)?;
+        if matches!(to, CloseTo::RetainedEarnings { .. }) {
             // Retained Earnings must exist before the close so its creation
             // (if needed) is journaled as account.added; the close's own
             // ensure then no-ops and replay stays deterministic.
@@ -997,11 +997,17 @@ impl Store {
             None => None,
         };
         let close_to = match to {
-            CloseTo::RetainedEarnings => json!("retained_earnings"),
+            CloseTo::RetainedEarnings { sweep } if sweep.is_empty() => json!("retained_earnings"),
+            CloseTo::RetainedEarnings { sweep } => json!({"retained_earnings": {"sweep": sweep}}),
+            CloseTo::Account { into, sweep } => json!({"account": {"into": into, "sweep": sweep}}),
             CloseTo::Members(members) => json!({
                 "members": members
                     .iter()
-                    .map(|(account, share)| json!({"account": account, "share": share.to_string()}))
+                    .map(|m| json!({
+                        "account": m.capital,
+                        "share": m.share.to_string(),
+                        "distributions": m.distributions,
+                    }))
                     .collect::<Vec<_>>(),
             }),
         };
@@ -2805,22 +2811,7 @@ fn replay_line_into_ledger(
             // Deterministic: the close re-derives the closing entry from
             // the replayed state and the journaled target (absent: Retained
             // Earnings), so it must match the journal's id and every line.
-            let to = match p.get("close_to").and_then(|v| v.get("members")) {
-                None => ledger_core::CloseTo::RetainedEarnings,
-                Some(members) => ledger_core::CloseTo::Members(
-                    members
-                        .as_array()
-                        .ok_or_else(|| StoreError::JournalCorrupt("close_to.members".into()))?
-                        .iter()
-                        .map(|m| {
-                            let share = get_str(m, "share")?.parse().map_err(|_| {
-                                StoreError::JournalCorrupt("close_to member share".into())
-                            })?;
-                            Ok((get_u64(m, "account")?, share))
-                        })
-                        .collect::<Result<_, StoreError>>()?,
-                ),
-            };
+            let to = close_to_from_journal(p.get("close_to"))?;
             let got = ledger.close_period_to(id, &to)?;
             if got != want {
                 return Err(StoreError::ReplayMismatch(format!(
@@ -2997,6 +2988,52 @@ fn apply_document_payment(
 /// of the journal line: INSERTs for new facts, targeted UPDATEs/DELETEs
 /// for lifecycle changes (receipt linking, disposal, period close,
 /// cleared flags, document payments, fx rate updates).
+/// The close target recorded in a `period.closed` line. Absent or
+/// `"retained_earnings"`: Retained Earnings with no sweeps (every journal
+/// written before targets existed).
+fn close_to_from_journal(v: Option<&Value>) -> Result<CloseTo, StoreError> {
+    let corrupt = |what: &str| StoreError::JournalCorrupt(format!("close_to: {what}"));
+    let ids = |v: &Value| -> Result<Vec<AccountId>, StoreError> {
+        v.as_array()
+            .ok_or_else(|| corrupt("sweep"))?
+            .iter()
+            .map(|x| x.as_u64().ok_or_else(|| corrupt("sweep id")))
+            .collect()
+    };
+    let Some(v) = v.filter(|v| !v.is_null() && v.as_str() != Some("retained_earnings")) else {
+        return Ok(CloseTo::RetainedEarnings { sweep: vec![] });
+    };
+    if let Some(re) = v.get("retained_earnings") {
+        return Ok(CloseTo::RetainedEarnings {
+            sweep: ids(&re["sweep"])?,
+        });
+    }
+    if let Some(a) = v.get("account") {
+        return Ok(CloseTo::Account {
+            into: get_u64(a, "into")?,
+            sweep: ids(&a["sweep"])?,
+        });
+    }
+    let members = v
+        .get("members")
+        .and_then(|m| m.as_array())
+        .ok_or_else(|| corrupt("unknown target"))?;
+    Ok(CloseTo::Members(
+        members
+            .iter()
+            .map(|m| {
+                Ok(ledger_core::MemberClose {
+                    capital: get_u64(m, "account")?,
+                    share: get_str(m, "share")?
+                        .parse()
+                        .map_err(|_| corrupt("member share"))?,
+                    distributions: m.get("distributions").and_then(|d| d.as_u64()),
+                })
+            })
+            .collect::<Result<_, StoreError>>()?,
+    ))
+}
+
 fn apply_line_to_sqlite(conn: &Connection, line: &JournalLine) -> Result<(), StoreError> {
     let p = &line.payload;
     match line.line_type.as_str() {