new rails app

Created new rails app without test files. Also added rvm files.
added merchant model
added item model
added merchant to item
added purchaser and order models with bidirectional one-to-many relationship
added order total
added import model with bidirectional one-to-many relationship to order
added import scaffold

all routes supported except edit since editing an import doesn't make sense
started wiring up the import create (upload)
renamed link to make more sense
parsed input file and created records

Where entities already existed, I reused them from the database. New entities were created.
added gross revenue to import
display gross revenue and other helpful information about imports
added readme
making sure upload directory exists
added missed step