Add the two review-requested regression tests

Covers the invalid-amount half of "malformed rows are offered, not dropped" --
the existing test only exercised an unparseable date. Asserts the raw value is
stored verbatim rather than coerced to 0, so the review step shows the user what
the statement actually said.

Also covers the Entry validation added in f5ba646: assigning
reconciled_by_statement without reconciled_at must fail model validation rather
than reaching chk_entries_reconciled_at_present_when_statement_set and raising
StatementInvalid.

Both requested by CodeRabbit on f5ba646.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01KvWSJotDiqP6qSR7qEiC8Q

test/models/entry_reconciliation_test.rb

@@ -50,6 +50,16 @@ class EntryReconciliationTest < ActiveSupport::TestCase
     assert_nil entry.reconciled_by_statement_id
   end
 
+  test "an entry cannot cite a statement without being reconciled" do
+    entry = create_transaction(account: @account)
+    entry.reconciled_by_statement = @statement
+
+    # Mirrors chk_entries_reconciled_at_present_when_statement_set: the model
+    # rejects it before the database constraint is reached.
+    assert_not entry.valid?
+    assert_predicate entry.errors[:reconciled_at], :any?
+  end
+
   test "scopes partition reconciled from unreconciled" do
     reconciled = create_transaction(account: @account)
     unreconciled = create_transaction(account: @account)

test/models/pdf_import_reconciliation_test.rb

@@ -100,6 +100,20 @@ class PdfImportReconciliationTest < ActiveSupport::TestCase
     assert_equal 1, @import.reload.rows_count
   end
 
+  test "a row whose amount cannot be parsed is offered with its raw value intact" do
+    @import.update!(extracted_data: { "transactions" => [
+      { "date" => @date.to_s, "amount" => "not-a-number", "name" => "Mystery" }
+    ] })
+
+    @import.generate_rows_from_extracted_data
+
+    row = @import.reload.rows.sole
+    assert_equal 1, @import.rows_count
+    # Stored verbatim rather than coerced to 0, so the review step shows the user
+    # what the statement actually said.
+    assert_equal "not-a-number", row.amount
+  end
+
   test "reassigning the account re-judges the rows and releases the old reconciliation" do
     other = @family.accounts.create!(
       name: "Second Checking", balance: 0, currency: "USD", accountable: Depository.new