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Merge pull request #3 from emisso-ai/chore/release-v0.2.0
chore(release): prep v0.2.0 of @emisso/accounting + @emisso/accounting-api
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.changeset/initial-release.md

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"@emisso/accounting": minor
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"@emisso/accounting-api": minor
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"@emisso/accounting-cli": minor
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Initial release of accounting engine, API, and CLI packages
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Release of `@emisso/accounting` (double-entry engine) and `@emisso/accounting-api` (Effect TS API layer with Drizzle + Supabase adapters).

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