Update a chart account

Updates code, name, subType, isActive, description, reportingRole, or type. type switches an asset, liability, or equity account among those three; a linked bank register follows (asset becomes checking, liability becomes a loan, or a card when subType is credit_card), the name suffix and subtype follow, and an incompatible reporting role is cleared. Revenue and expense keep their type (422 account_type_not_switchable). A register can't become equity (422 account_type_register_equity). Control accounts (409 account_type_control_account) and registers with a reconciliation in progress (409 account_type_reconciliation_in_progress) can't switch. Journal debits and credits never change.