CRM-19507 Upgrade sql to repair bookkeeping trxns missing eft's

[JoeMurray]

• CRM-19507: Data repair for CRM-19149

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• CRM-19149: Financial Transactions Created When Editing a Negative Contribution Incorrect

[JoeMurray]

still not ready...this isn't quite correct yet

[JoeMurray]

Issues:

1. there seem to be more ft's than just those created when changing payment instruments that are not linked to financial items even though they have no from financial_account. We need to create a new issue for that
2. The query needs to insert eft's for more than one financial trxn per contribution, but refactoring join to ft's needing fi's outside of a group by that collapses all records for a contribution.
3. The amounts for each linked financial item need more thought. While the most recent ft with links to fi's are a good way to find the current fi's after additions and deletions of line items, the amounts on the link may vary depending on it the ft was a partial payment or a complete payment etc.

[JoeMurray]

redone elsewhere