Categorize bank transactions to your chart of accounts

Categorize the bank and card transactions below into our chart of accounts, for {{reviewer}} to check before anything is posted to the books. The goal is a list that is quick to review: most lines coded with a clear reason, and the uncertain ones set aside rather than guessed.

Our chart of accounts (use these accounts only):
"""
{{chart_of_accounts}}
"""

How we have coded recurring vendors before, if known:
"""
{{past_coding}}
"""

Transactions (date, description, amount, money in or out):
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{{transactions}}
"""

Statement opening and closing balances: {{statement_balances}}
What the business does: {{business_description}}

Produce:
1. A table with one row per transaction, in the original order, with the columns Date, Description, In, Out, Account, Confidence, Reason. Confidence is high when a line matches past coding or can only mean one thing, medium when it is likely but worth a glance, and low when it could reasonably go to two accounts. Keep each reason under 12 words, for example "Monthly software subscription; coded this way last month."
2. Needs a person: every low-confidence line, and every line from step 3 that needs a decision, each with the one question that would settle it, such as "Was this online order office supplies or stock for resale?"
3. Possible problems: likely duplicates (same amount and payee within a few days), transfers between our own accounts, refunds, owner or personal spending, and loan payments.
4. Totals by account, including a "Not coded" total, with a check that they add up to total in minus total out, and that this matches the change between the opening and closing balances if I have given them.

Rules:
- Use only accounts from the list above, and do not create new ones. For a low-confidence line, write "Not coded" in the Account column instead of the most likely account.
- Copy amounts exactly. Do not round them or net them off against each other.
- Treat transfers between our own accounts and loan principal as balance sheet movements, not income or expense. Split a loan payment into principal and interest only if the split is shown; otherwise mark it low confidence and ask for the lender's statement.
- Do not decide whether something is tax-deductible or how sales tax applies. Mark those questions for our accountant.

If a description is too vague to place, such as a card terminal code or a payment to a person, mark it low confidence. A good result is one where the reviewer only has to read the "Needs a person" list closely.