P3: the cash flow statement by ASC 230 (defect 1, D-35, D-42)

Direct method with the operating reconciliation and noncash schedules; it
foots by construction (Lean and Kani). Every non-cash account belongs to
one section; reversals net; a member or lender paying for the company is
cash borrowed and spent (D-42, constructive receipt and disbursement);
property a member contributes stays noncash. The bookspec seed: one loader
checks every example.

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

crates/ledger-core/tests/kernel_bridge.proptest-regressions

@@ -5,3 +5,5 @@
 # It is recommended to check this file in to source control so that
 # everyone who runs the test benefits from these saved cases.
 cc bd44337eb42456f907441e7938e4909e0b66386ce70d26b9b54e7173c4d72fa7 # shrinks to parts = [427221022393, 672290605285], rems = [0, 0, 0, 0, 0], given = [0, 0, 0, 0, 0], short = 99, unpaired = false
+cc 763c29fdb4a32c44ec7b41b2616685739f7accb3063872c1fc9df69e7f43c0d8 # shrinks to paid = false, sources = [1], uses = [-1]
+cc badb0f9ff0f4e69ac29aa73c59c238de5afaeef1cd66f7aba7098a786a37a1fd # shrinks to paid = true, sources = [-1], uses = []