Book a statement's reviewed rows as transactions

Requires `manage:bank_accounts` — this writes accounting data. **Omit `entry_ids` entirely** to book every `pending` row. Sending the key with nothing usable in it — `[]`, or values that are not integers — is refused with 422, never treated as "book everything". Rows flagged `duplicate` are left alone unless you name their ids: the flag means a transaction like this already exists, and booking it anyway is a decision, not a default. Refused with 422 when the statement does not balance. Resend with `force: true` if you have checked the rows yourself. `updated` counts rows that overwrote an existing hand-entered transaction in place rather than creating a new one — that transaction keeps its id and whatever it already settles. `entries` carries every row you named that belongs to this statement, including ones that were skipped as already `imported` or `failed`, each with its resulting status — so a retry after a partial failure reports what happened to every id.