chore: reorganizar carpetas de ejercicios smartclass#18
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- Renombra 04-contabilidad → 01-setup-empresa (con su contenido y media) - Renombra el markdown interno a 01-setup-empresa.md - Elimina el stub vacío 01-arma-tu-empresa - Crea carpeta 04-localizaciones con estructura base - Renombra markdowns de 02-compras-y-ventas a convención numérica
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Resumen
04-contabilidad→01-setup-empresa(con todo su contenido y media)01-setup-empresa.md01-arma-tu-empresa04-localizacionescon estructura base (md + media/)02-compras-y-ventasa convención numérica (02-inventario-y-compras.md,02-ventas.md)Test plan
01-setup-empresa/tiene el contenido completo (md + 23 imágenes en media/)04-localizaciones/existe con04-localizaciones.mdymedia/