Replaces "luna prec / luna curentă" columns with a clearer accounting
reconciliation flow: Datorat (owed) → Achitat (paid) → Sold (remaining).
Backend models gain 3 new fields per sub-account and group. Frontend
shows ✓ when a debt is fully cleared. Mobile TVA card now shows both
total and remaining sold. SwipeableCards gains fixedDots/fillHeight props
for better layout above MobileBottomNav. Telegram formatter updated to
use new fields and drops redundant RON suffix from amounts.
Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>