Starting Rails project using Ruby 2.0/Rails 4.0
PurchaseOrder does nothing when importing a blank file
Pull TextImporter into its own class. Rename PurchaseOrder -> Purchase

I realize that the TextImporter isn't really the purview of a purchase.
It deserves to be a first class object in its own right. This also
allows individual instances of the TextImporter to have their own keys
created for each import process.
Purchasers created as needed during TextImport import process

Records of purchasers only created if a purchaser with the given name
cannot be found in the db already.
Added Merchant creation during TextImporter import process

Merchants can track customers through purchases.
Items created during TextImporter import process

Items are assigned merchants as appropriate based on the merchant that
is created or found prior.
Cleaning up some code in the importer and metaprogramming some logic

While I understand that there is a degree of context that is lost in the
metaprogramming solution that I've provided, I enjoy metaprogramming for
its artistry and would like to show off some of my abilities in this
regard. Normally I wouldn't do this in code that is interacted with more
readily, but I enjoy doing this for fun. If you're not having fun while
programming, in my opinion, you're doing something wrong.
Adding a front-end to the importer

Importer can be found at /importer or at the root
Making things look a bit nicer

That being said, they're still not pretty per se.
Adding validations and removing unnecessary spec files
Cleaning up associations and tidying up Gemfile

Removed Purchase merchant_id column and moved belongs_to to a
has_one through association. Merchant now tracks purchases through items
as well.
Create extended README and comment TextImporter#prepare_options
Rewriting README for Markdown

Everyone loves Markdown... RDoc? Not so much...
Add link to localhost in README