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-package/src/text.rs

@@ -19,7 +19,7 @@ use chrono::NaiveDate;
 use rust_decimal::Decimal;
 
 /// A money amount as a decimal string with at least two places: "0.00",
-/// "207.68", "1000.00". Padding only, never rounding: an exact amount with
+/// "318.42", "1000.00". Padding only, never rounding: an exact amount with
 /// more places (an FX-converted line) keeps them. Never "-0".
 pub fn money(n: Decimal) -> String {
     let mut n = if n.is_zero() { Decimal::ZERO } else { n };
@@ -89,7 +89,7 @@ mod tests {
         assert_eq!(m("-0"), "0.00");
         assert_eq!(m("1000"), "1000.00");
         assert_eq!(m("5.8"), "5.80");
-        assert_eq!(m("-207.68"), "-207.68");
+        assert_eq!(m("-318.42"), "-318.42");
         assert_eq!(m("12.3456"), "12.3456");
     }