updated etracs bayombong 2
updated revenueitem entry
master-credit memo
updated revenueitem to include type='INCOME'
Merge branch 'revenueitem_rename' into v2.5.04

Conflicts:
	client/rameses-gov-etracs-bpls/test/datasources/etracsds
	client/rameses-gov-treasury/src/workunits/cashreceipt_sharing.xml
	server/gov-lgu-iligan-services.jar/scripts/EtracsBrgyService
	server/gov-lgu-iligan-services.jar/sql/remittanceitemupdate.sql
	server/gov-lgu-iligan-services.jar/sql/tracsmigration.sql