b06c629 feat(rounding)!: round half to even instead of half up
M	internal/ledger/rounding.go

232f149 fix(format): reject amounts with no digits
M	web/src/format.ts

e178e16 chore: the quarterly tidy-up
A	internal/ledger/rounding.go
D	scripts/legacy-import.sh
R100	docs/README.md	docs/guide.md
M	scripts/release.sh
A	assets/badge.png

337d122 docs: rename README to guide
R100	docs/README.md	docs/guide.md

4cea2b8 feat(ledger): add banker's rounding helper
A	internal/ledger/rounding.go

437e21e feat(ledger): treat a zero delta as a no-op
M	internal/ledger/apply.go