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* Add tests and logic for Simplefin account balance normalization - Introduced `SimplefinAccountProcessorTest` to verify balance normalization logic. - Updated `SimplefinAccount::Processor` to invert negative balances for liability accounts (credit cards and loans) while keeping asset balances unchanged. - Added comments to clarify balance conventions and sign normalization rules. * Refactor balances-only sync logic and improve tests for edge cases - Updated `SimplefinItem::Importer` and `SimplefinItem::Syncer` to ensure `last_synced_at` remains nil during balances-only runs, preserving chunked-history behavior for full syncs. - Introduced additional comments to clarify balances-only implications and syncing logic. - Added test case in `SimplefinAccountProcessorTest` to verify correct handling of overpayment for credit card liabilities. - Refined balance normalization in `SimplefinAccount::Processor` to always invert liability balances for consistency. --------- Co-authored-by: Josh Waldrep <joshua.waldrep5+github@gmail.com>