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/loader.go

@@ -0,0 +1,50 @@
+package membership
+
+import (
+	"context"
+	"errors"
+	"fuj-management/go/internal/domain/reconcile"
+)
+
+// ErrIOPending is returned by stub loader methods until the M4 IO layer lands.
+var ErrIOPending = errors.New("io layer not yet wired up; lands in milestone M4 (sheets/drive/fio)")
+
+// AttendanceLoader loads processed adult attendance + computed fees from the
+// attendance Google Sheet.
+type AttendanceLoader interface {
+	LoadAdults(ctx context.Context) (members []reconcile.Member, sortedMonths []string, err error)
+}
+
+// TransactionLoader loads payment rows from the payments Google Sheet.
+type TransactionLoader interface {
+	LoadTransactions(ctx context.Context) ([]reconcile.Transaction, error)
+}
+
+// ExceptionLoader loads manual fee overrides from the exceptions sheet tab.
+type ExceptionLoader interface {
+	LoadExceptions(ctx context.Context) (map[reconcile.ExceptionKey]reconcile.Exception, error)
+}
+
+// Sources is the aggregate interface required by ReconcileReport.
+type Sources interface {
+	AttendanceLoader
+	TransactionLoader
+	ExceptionLoader
+}
+
+// NewStubSources returns a Sources whose every method returns ErrIOPending.
+func NewStubSources() Sources { return stubSources{} }
+
+type stubSources struct{}
+
+func (stubSources) LoadAdults(_ context.Context) ([]reconcile.Member, []string, error) {
+	return nil, nil, ErrIOPending
+}
+
+func (stubSources) LoadTransactions(_ context.Context) ([]reconcile.Transaction, error) {
+	return nil, ErrIOPending
+}
+
+func (stubSources) LoadExceptions(_ context.Context) (map[reconcile.ExceptionKey]reconcile.Exception, error) {
+	return nil, ErrIOPending
+}