refactor: consolidate finance workflow modules

web/tests/helpers/sourceSurface.mjs

@@ -0,0 +1,13 @@
+import { readFileSync } from 'node:fs'
+import { fileURLToPath } from 'node:url'
+
+export function readSourceFile(relativePath) {
+  return readFileSync(
+    fileURLToPath(new URL(`../../src/${relativePath}`, import.meta.url)),
+    'utf8'
+  )
+}
+
+export function readSourceSurface(relativePaths = []) {
+  return relativePaths.map((relativePath) => readSourceFile(relativePath)).join('\n')
+}