Bank transaction register (uniform table: posting date, description, category, amount, running balance). The schema deliberately does NOT mirror the table. Produce: (1) accountSummary, a computed roll-up — openingBalance is the balance before the first row (first running balance minus first amount), closingBalance is the last running balance, totalDebits is the sum of negative amounts as a positive number, totalCredits the sum of positive amounts, feeTransactionCount the number of Fees-category rows. (2) largeDebits, ONLY the debit rows of 100.00 or more in absolute value — exclude credits and small debits; rename to the schema field names and report debitAmountUsd as a positive number; valueDate stays null because this register has no value-date column. (3) highestRunningBalanceDescription, the description of the row where running balance peaks.
