test(fusion_accounting_bank_rec): test data factories for bank-rec testing

Provides make_bank_journal, make_bank_statement, make_bank_line,
make_invoice, make_vendor_bill, make_suggestion, make_pattern,
make_precedent, make_reconcileable_pair helpers used across the
bank-rec test suite. Replaces the original plan's SQL-fixture capture
with programmatic factories — same testing intent, simpler maintenance,
no real Westin data baked into the repo.

Note: the original plan called for 5 SQL fixtures captured from the local
DB (westin_simple_match.sql, westin_partial_chain.sql, etc.). Those are
replaced by factory-driven test creation in Task 19 — eliminates fragile
hand-curated SQL while testing the same code paths.

Made-with: Cursor

fusion_accounting_bank_rec/tests/__init__.py

@@ -7,3 +7,4 @@ from . import test_pattern_extraction
 from . import test_confidence_scoring
 from . import test_reconcile_engine_unit
 from . import test_reconcile_engine_property
+from . import test_factories