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imp: allow timestamp syntax in transaction dates #2233

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This commit makes it possible to specify timestamps in hledger transactions. For example: 2024-01-01 12:43:56+09:00. All existing logic that uses the transaction's date information has been left unchanged - that is to say, the time of day is not used anywhere yet. The intention behind this is to modify such logic in future commits/pull requests.

Furthermore, backwards compatibility with existing ledgers using plain dates has been fully preserved (barring any bugs that I missed).

ref: #117

This commit makes it possible to specify timestamps in hledger
transactions. For example: 2024-01-01 12:43:56+09:00. All existing logic
that uses the transaction's date information has been left unchanged -
that is to say, the time of day is not used anywhere yet. The intention
behind this is to modify such logic in future commits/pull requests.

Furthermore, backwards compatibility with existing ledgers using
plain dates has been fully preserved (barring any bugs that I missed).

ref: simonmichael#117
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