setup rspec (rails generate rspec:install)
removed all migrations, as these are not applicable in the legacy branch
maintain empty db/migrate dir
legacy db schema dump
using db/structure.sql instead of schema.rb, as the latter cannot handle PostgreSQL-specific features (user-defined types)
add Txn model
model improvements for Payee, Entry, Account
added FactoryGirl and initial factories
added autofill feature for creating new txn from last txn of specified payee