Implement BAT-011 transactional write service split
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# BAT-011 Verification
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## Verification summary
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Status: PASS
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Evidence was collected against synthetic/temp data only. No production ledger DB mutation or real financial files were used.
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## Acceptance criteria mapping
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### REQ-015
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- AC-1: PASS — `jarca_ledger_mcp/application/` 아래에 `accounts_write_services.py`, `transactions_write_services.py`, `budgets_write_services.py`, `category_rules_write_services.py`가 생성됐고 account/transaction/budget/category rule-category mutation 구현이 그쪽으로 이동했다.
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- AC-2: PASS — top-level `service.py` public API, MCP tools, Streamlit/dashboard call signatures and mutation envelope contracts are preserved. MCP discovery still reports 56 tools, and export provenance shows the write APIs now resolve to the new modules.
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- AC-3: PASS — targeted regression (`tests/test_service.py`, `tests/test_category_rule_filters.py`, `tests/test_ledger_categories.py`, `tests/test_contract_regression.py`) PASS, plus full `pytest -q` PASS (`42 passed, 4 skipped`).
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- AC-4: PASS — BAT-011 implementation/verification docs now record actual changed files, commands, and outcomes.
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## Requirement state decision
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- REQ-015: Implemented.
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## Validation evidence
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- `python3 -m py_compile jarca_ledger_mcp/application/*.py jarca_ledger_mcp/service.py` → PASS
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- `pytest -q tests/test_service.py tests/test_category_rule_filters.py tests/test_ledger_categories.py tests/test_contract_regression.py` → PASS (`19 passed`)
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- `pytest -q` → PASS (`42 passed, 4 skipped`)
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- `hermes mcp test jarca-ledger` → PASS (`Connected`, `Tools discovered: 56`)
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- Python provenance check on exported write APIs → PASS
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- `create_ledger_account`, `update_ledger_account` → `accounts_write_services`
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- `create/update/delete_ledger_transaction` → `transactions_write_services`
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- `create_ledger_budget` → `budgets_write_services`
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- `create/update/delete_category_rule`, `create/delete_ledger_category` → `category_rules_write_services`
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## Remaining issues
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### Hard blockers
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- None.
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### Non-blocking follow-up
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- categorization preview/apply/workbench read-side extraction
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- import pipeline split
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- advanced finance workflow split
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- narrower adapter surfaces under later dcy-011 batches
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