fix: pass report boolean flags to correct parameters

[ryanduguid]

Summary

• pass --standard-layout and --payments-only to their matching Balance Sheet and Profit & Loss SDK parameters
• correct the Profit & Loss tracking-argument comments to the SDK's order
• add command-level regression tests for both report commands

The two boolean flags were reversed, so --payments-only requested standard layout and never enabled the intended cash-basis filter.

Testing

• npm test (132 passed)
• npm run build