Reconciliation: cap unreconciled list at the statement date

Show outstanding items dated on/before the statement_end_date (prior periods
included), but hide anything dated after it — e.g. a 2/28/2026 statement shows
2/28 and earlier, nothing later.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/pages/accounting/AccountingReconcileDetailPage.tsx

@@ -137,20 +137,21 @@ export default function AccountingReconcileDetailPage() {
   });
 
   const { data: txs = [] } = useQuery({
-    queryKey: ["recon-txs", accountId],
+    queryKey: ["recon-txs", accountId, active?.statement_end_date],
     enabled: !!accountId && !!active,
     queryFn: async () => {
-      // Show EVERY uncleared item for this account, regardless of its (billed)
-      // date — a transaction billed in one period often clears the bank in
-      // another, so the transaction date must not gate which reconciliation it
-      // can be cleared in. The only constraints: not already finalized into a
-      // completed reconciliation (reconciliation_id is null) and not voided.
+      // Show every uncleared item dated ON OR BEFORE the statement date — this
+      // INCLUDES outstanding items from prior periods (no floor) but EXCLUDES
+      // anything dated after the statement date. Constraints: not already
+      // finalized into a completed reconciliation (reconciliation_id is null)
+      // and not voided.
       const { data } = await accounting
         .from("transactions")
         .select("id,date,description,reference,amount,type,cleared,reconciliation_id,voided")
         .eq("account_id", accountId)
         .is("reconciliation_id", null)
         .eq("voided", false)
+        .lte("date", active!.statement_end_date)
         .order("date");
       return (data ?? []) as Tx[];
     },