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fix(close): freeze hard-close trial balance evidence - #53

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seonghobae wants to merge 226 commits into
feat/reconciliation-exception-resolution-commandfrom
fix/trial-balance-snapshot-immutability
Draft

seonghobae wants to merge 226 commits into
feat/reconciliation-exception-resolution-commandfrom
fix/trial-balance-snapshot-immutability

test(close): bind closing evidence to posted account identity

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