gsinghpal 0230670bdc feat(nexa_coa_setup): renumber l10n_ca bank/AR/AP/tax legacy accounts to 4-digit
Final batch of code conversions — 12 l10n_ca accounts that we kept active
because they have historical postings. Renaming preserves all FK
references (account_id stays the same), just changes the displayed code.

  112005 Scotia Current 9309     -> 1010  (primary operating bank)
  112004 BMO                     -> 1030
  112007 RBC                     -> 1040
  112008 Scotia Credit Card 5890 -> 1070
  112006 RBC VISA                -> 1071
  112002 Outstanding Receipts    -> 1080  (in-transit receipts)
  112003 Outstanding Payments    -> 1081  (in-transit payments)
  112001 Bank Suspense Account   -> 1090
  115100 Customers Account       -> 1100  (AR control)
  118310 HST receivable - 13%    -> 1215  (legacy HST receivable, near new 1210 ITC)
  211100 Vendors Account         -> 2010  (AP control)
  213310 HST to pay - 13%        -> 2115  (legacy HST collected, near new 2110)

Verification: 140/140 active accounts now use 4-digit codes. All four
end-to-end test invoices still post correctly.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
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