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Fix error on empty gnucash transactions #6

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This pull request fixes #4 and possibly resolves #2.

Adds an empty transaction in Beancount's ledger format for the equivalent empty Gnucash transaction. Earlier was raising exception when trying to deal with empty transaction by attempting to carry out a 0/0 invalid operation in the directives.py:price_for() function

Tested while exporting my Gnucash account to Beancount. Passes test.sh.

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