feat(go/M2.11-12): wire fuj fees + fuj reconcile subcommands

Add internal/services/membership package: AttendanceLoader,
TransactionLoader, ExceptionLoader interfaces + NewStubSources stub
(returns ErrIOPending until M4 lands real Sheets loaders).

FeesReport and ReconcileReport orchestrate domain/fees + domain/reconcile
and write fixed-width text reports matching Python calculate_fees.py and
match_payments.py print_report output. 13 unit tests cover all formatter
branches and orchestration wiring via fake loaders.

cmd/fuj/main.go: fees and reconcile subcommands now dispatch; sync/infer
retain the [M4] placeholder.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

go/internal/services/membership/fees_test.go

@@ -0,0 +1,47 @@
+package membership
+
+import (
+	"bytes"
+	"context"
+	"fuj-management/go/internal/domain/reconcile"
+	"strings"
+	"testing"
+)
+
+type fakeAttendanceLoader struct {
+	members []reconcile.Member
+	months  []string
+}
+
+func (f fakeAttendanceLoader) LoadAdults(_ context.Context) ([]reconcile.Member, []string, error) {
+	return f.members, f.months, nil
+}
+
+func TestFeesReport(t *testing.T) {
+	t.Parallel()
+	loader := fakeAttendanceLoader{
+		members: []reconcile.Member{
+			{Name: "Alice", Tier: "A", Fees: map[string]reconcile.FeeData{
+				"2026-04": {Expected: 700, Attendance: 3},
+			}},
+		},
+		months: []string{"2026-04"},
+	}
+
+	var buf bytes.Buffer
+	if err := FeesReport(context.Background(), loader, &buf); err != nil {
+		t.Fatalf("unexpected error: %v", err)
+	}
+	if !strings.Contains(buf.String(), "700 CZK (3)") {
+		t.Errorf("expected '700 CZK (3)' in output, got:\n%s", buf.String())
+	}
+}
+
+func TestFeesReportStubErrors(t *testing.T) {
+	t.Parallel()
+	var buf bytes.Buffer
+	err := FeesReport(context.Background(), NewStubSources(), &buf)
+	if err == nil {
+		t.Fatal("expected error from stub, got nil")
+	}
+}