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I believe I completed the primary requirements and optional enhancements. Each class and subclass is in its own file and the account_test.rb file should run a sampling of the test code I used (mostly in IRB first, then eventually put this together.. not sure if that is ideal).
When moving through each wave, I made several changes to the original account file, which I think may have helped reinforce the idea of thoughtful design. My final version reflects some of the principles from Metz's book, however, I'm not sure if this was implemented as intended. I was able to see how the principle of single responsibility helps to reduce changes when requiring new functionality.
I am still struggling with understanding how to avoid using class variables to store data -- I kept wanting to do that in conjunction with importing csv data.