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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 inf5ba646: 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 onf5ba646. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01KvWSJotDiqP6qSR7qEiC8Q