Initial implementation of the reconciliation script

Standalone Ruby script reconciling GoCardless payments, Dolibarr
invoices (via API), and Shine bank statements. Three-pass engine:
GC↔Dolibarr matching, open invoice audit, payout↔bank verification.
Includes dry-run and --fix mode to auto-mark Dolibarr invoices as paid.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

.env.example

@@ -0,0 +1,12 @@
+# Dolibarr API
+DOLIBARR_URL=https://your-dolibarr.example.com/api/index.php
+DOLIBARR_API_KEY=your_api_key
+
+# GoCardless payment method ID for GoCardless
+# Find it with: GET /setup/dictionary/payment_types
+# Look for "Prélèvement GoCardless" or similar
+DOLIBARR_GC_PAYMENT_ID=6
+
+# Dolibarr bank account ID (for recording payments)
+# Find it with: GET /bankaccounts
+DOLIBARR_BANK_ACCOUNT_ID=1