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_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)
+			}
+		})
+	}
+}