feat(api): add owner-scoped manual ledger endpoint

app/repositories/portfolio_repository.py

@@ -295,6 +295,26 @@ class PortfolioRepository(Protocol):
         tax_amount: float = 0.0,
     ) -> tuple[LedgerEntry, bool]: ...
 
+    def record_manual_ledger(
+        self,
+        portfolio_id: str,
+        *,
+        action: str,
+        amount: float | None = None,
+        quantity: float | None = None,
+        price: float | None = None,
+        fee: float = 0.0,
+        tax: float = 0.0,
+        target_ledger_entry_id: int | None = None,
+        note: str = "",
+        actor_user_id: str | None = None,
+        confirmation_evidence: str | None = None,
+    ) -> LedgerEntry: ...
+
+    def list_manual_ledger_entries(self, portfolio_id: str, limit: int = 50) -> list[LedgerEntry]: ...
+
+    def get_return_summary(self, portfolio_id: str) -> dict[str, float]: ...
+
     def reset(self, portfolio_id: str) -> Portfolio: ...
 
     def adjust_buffer(self, portfolio_id: str, amount: float, action: str, note: str = "") -> Portfolio: ...