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
+}