fix: treat VS as a string on read and write

Go stringified sheet cells with fmt.Sprint, so a numeric VS read with
UNFORMATTED_VALUE was rendered as 2.609767878e+09. Text columns of the
payments sheet now go through sheets.CellString, which never uses
exponent form; bank inference uses the same helper.

Both sync implementations now append VS as a text cell so Sheets keeps
it a string and leading zeros survive. Existing rows are not rewritten.

Python already read VS as a digit string; a regression test pins that.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

go/internal/io/sheets/cell.go

@@ -0,0 +1,33 @@
+package sheets
+
+import (
+	"fmt"
+	"strconv"
+)
+
+// CellString renders a cell read with UNFORMATTED_VALUE as text.
+// Numeric cells arrive as float64; fmt.Sprint would print large ones in
+// exponent form ("2.609767878e+09"), which corrupts identifiers such as VS
+// or Bank ID. Mirrors get_str in legacy/scripts/match_payments.py.
+func CellString(v any) string {
+	switch x := v.(type) {
+	case nil:
+		return ""
+	case string:
+		return x
+	case float64:
+		return strconv.FormatFloat(x, 'f', -1, 64)
+	}
+	return fmt.Sprint(v)
+}
+
+// TextCell marks s to be stored as text when written with USER_ENTERED:
+// a leading apostrophe stops Sheets from parsing digits as a number (which
+// would drop leading zeros). The apostrophe is not part of the stored value.
+// Empty stays empty. Mirrors as_text_cell in legacy/scripts/sync_fio_to_sheets.py.
+func TextCell(s string) string {
+	if s == "" {
+		return ""
+	}
+	return "'" + s
+}

go/internal/io/sheets/cell_test.go

@@ -0,0 +1,36 @@
+package sheets
+
+import "testing"
+
+func TestTextCell(t *testing.T) {
+	if got := TextCell("0308"); got != "'0308" {
+		t.Errorf(`TextCell("0308"): got %q`, got)
+	}
+	if got := TextCell(""); got != "" {
+		t.Errorf(`TextCell(""): got %q`, got)
+	}
+}
+
+func TestCellString(t *testing.T) {
+	cases := []struct {
+		name string
+		in   any
+		want string
+	}{
+		{"nil", nil, ""},
+		{"string", "fee", "fee"},
+		{"string with leading zeros", "0308", "0308"},
+		{"small integer float", 123.0, "123"},
+		{"large integer float", 2609767878.0, "2609767878"},
+		{"eleven digit float", 26123456789.0, "26123456789"},
+		{"fractional float", 12.5, "12.5"},
+		{"bool", true, "true"},
+	}
+	for _, tc := range cases {
+		t.Run(tc.name, func(t *testing.T) {
+			if got := CellString(tc.in); got != tc.want {
+				t.Errorf("CellString(%v): want %q, got %q", tc.in, tc.want, got)
+			}
+		})
+	}
+}