B-44: intercompany ledger events, subject review and drill-down evidence

- migration 6: manual_records, ledger_event_revisions chain, current
  projections, source claims, subject suggestions, eligible_position_events
- ledger_events.py: bank-event reconciliation, reversal/adjustment/reopen,
  append-only revision chain and rebuildable current projection
- subjects.py: fixed subject mirror, draft suggestion dictionary, explicit
  administrator subject confirmation with expected_revision + idempotency
- manual_records.py: submit, approve new/link, return/exception/reverse,
  candidate hints, idempotent replay and concurrency-safe claims
- positions.py: Decimal aggregation, both-perspective conservation asserts,
  cutoff window, unresolved gross buckets, keyset pagination, evidence
  visibility (visible/masked/missing)
- server.py: admin + company intercompany APIs with tenant isolation (404 on
  cross-tenant reads, 403 on company writes) and auto reconcile wiring
- admin/company portals: balance directory, pair drill-down drawer, evidence
  drawer, subject/manual audit queue, company balance summary
- tests: ledger events, subjects, manual records, positions, HTTP API and
  migration persistence (233 total, all green)

src/bank_importer/importing.py

@@ -25,6 +25,7 @@ import sqlite3
 import tempfile
 
 from . import auth
+from . import ledger_events
 from . import matching
 from .db import utc_now
 from .models import SheetResult, StatementBatch
@@ -648,6 +649,7 @@ def review_sheets(
                 [item["id"] for item in confirmed_rows],
                 actor=actor,
             )
+            ledger_events.reconcile_bank_events(connection, actor=actor)
         if began:
             connection.commit()
     except Exception: