Exclude pending transactions from balances

[atlas-maxjb]

Summary

• exclude provider-marked pending transaction entries from balance materialization
• ignore pending entries when determining calculation and linked-investment analytics history boundaries
• retain posted transactions, trades, valuations, and other non-transaction entries

Tests

• Added focused regressions for balance sync caching, forward balance calculation, and linked-investment series history
• git diff --check (pass)
• Rails tests could not run locally because the workspace does not include the required Ruby 3.4.9 executable; CI will run the suite

[atlas-maxjb]

Superseded by the correct upstream PR: we-promise#2897