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/services/membership/sources.go

@@ -402,7 +402,7 @@ func parseTransactionRows(rows [][]any) ([]reconcile.Transaction, error) {
 		if i < 0 || i >= len(row) {
 			return ""
 		}
-		return fmt.Sprint(row[i])
+		return sheets.CellString(row[i])
 	}
 
 	// getRaw returns row[i] without stringifying — needed for FormatDate to
@@ -425,7 +425,7 @@ func parseTransactionRows(rows [][]any) ([]reconcile.Transaction, error) {
 		amount := parseFloat(amountRaw)
 
 		var inferredAmount *float64
-		if iv := getVal(row, idxInferred); iv != "" && iv != "<nil>" {
+		if iv := getVal(row, idxInferred); iv != "" {
 			if f := parseFloat(iv); f != 0 {
 				inferredAmount = &f
 			}