Read outstanding transactions through the last completed reconciliation

Read-only, company-scoped list shared with the reconciliation modal and Tally. Only active posted, unreconciled journals qualify before counting/pagination. Resolves the saved reconciliation start and latest completed closing date inclusively. Returns bankAccount, startDate, endDate, reason, lastCompletedReconciliation, data (transaction/journal IDs, signed integer-cent amounts, posted status, pendingViewEligible=false, source pending flags, and nearby same-amount posted duplicateCandidates with reconciliation/statement references), pagination, and investigation guidance. Candidates alone do not prove duplication. Missing setup/completed history returns an empty list with a reason, never an unbounded query.