fix(reports): count reversed entries in bank/supplier/AR reconciliation (#734)

A reversed (storno-corrected) journal entry must be summed together with
its storno + correction, exactly as the trial balance and balance sheet
already do (.in('status', ['posted','reversed'])). The reconciliation
paths used posted-only and manufactured phantom differences.

- bank-reconciliation getReconciliationStatus: gl_1930_balance now counts
  posted+reversed (so it equals the balansräkning for the account). Dropped
  the correction_adjustment subtraction and the reversed-linked-tx drop — a
  corrected/amount-corrected bank receipt now reconciles. The prior model
  broke once correctEntry began re-pointing the bank transaction to the live
  correction (the two changes were mutually inconsistent and produced a
  difference equal to the corrected amount).
- supplier-reconciliation (2440) and ar-reconciliation (1510/1513): same
  posted -> posted+reversed fix. Removes the false "Ej avstämd" gap a fully
  paid, fully corrected company shows — the books net to 0 over posted+reversed
  while a posted-only query double-counted the payment legs.

Also in this change:
- MCP gnubok_get_reconciliation_status: add account_number param (was hardcoded
  to 1930; the lib already supported per-account reconciliation).
- counterparty-templates normalizeCounterpartyName: strip trailing month /
  personal-initials tokens so "ngrok JW" / "Ngrok Mars" learn as one merchant.
- pending-operation reject 409 (route + MCP tool): clarify a resolved op was
  approved explicitly (no auto-commit path exists) instead of a bare
  "already committed".
- create_voucher: normalize description with String().trim() for consistency
  with line_description.
- migration 20260625120000: backfill stripped diacritics on ~830 companies'
  seeded chart-of-accounts names (Foretagskonto -> Företagskonto, etc.); the
  seed function was fixed for new companies in 20260516130000 but never
  backfilled. UPDATE-only and idempotent. Already applied to production.

Tests: 899 passing across the touched suites; lint + typecheck clean.

Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

components/reports/BankReconciliationView.tsx

@@ -618,9 +618,9 @@ export function BankReconciliationView() {
               )}
               {status.gl_1930_correction_adjustment !== 0 && (
                 <p className="pt-2 text-xs text-muted-foreground">
-                  Rättelser och stornon på <AccountNumber number={accountNumber} /> i perioden:{' '}
+                  Varav rättelser och stornon på <AccountNumber number={accountNumber} /> i perioden:{' '}
                   <span className="font-mono">{formatCurrency(status.gl_1930_correction_adjustment)}</span>
-                  {' '}— bokföringsmässiga rättelser utan motsvarande bankhändelse, räknas inte i avstämningen.
+                  {' '}— ingår i det bokförda beloppet och i avstämningen, precis som i balansräkningen.
                 </p>
               )}
               <div className="flex gap-4 pt-2 text-xs text-muted-foreground">