Mattsson
18cdba3574
fix: make out-of-order SIE opening balances atomic (#1334)
* fix: preserve SIE IB on out-of-order imports
* fix: make SIE opening balance replacement atomic
* test: seed accounts for atomic IB pg coverage
* test: complete atomic IB pg fixtures
* fix(import): avoid IB resync across fiscal-year gaps
* test(import): mirror PostgREST date values in pg adapter
* fix(import): address opening balance review feedback
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