feat: complete intelligence upgrades (semantic matching, dynamic prompts, human feedback loops)

fix: switch LLM to llama-3.3-70b and fix flagged API to return amount

feat: add month-end close API with period locking

feat: add universal transactions ledger api

fix: syntax error missing comma in process.py

feat: show AI reasoning in review queue

feat: add drill-down API endpoint for categorized transactions

feat: add rule engine tier 1, expand COA to 17 accounts, fix agent tools

feat: complete architectural upgrade and additional updates

fix: move backend files to root for HuggingFace