Upgrade to Rails 4.1.0 WIP
transactions -> entries
transaction -> entry
Transactions -> Entries
Transaction -> Entry
rename files transaction -> entry, transactions -> entries
Add Rails Migration Generator
Merge remote-tracking branch 'origin/rails-4.1'

* origin/rails-4.1:
  rename files transaction -> entry, transactions -> entries
  Transaction -> Entry
  Transactions -> Entries
  transaction -> entry
  transactions -> entries
  Upgrade to Rails 4.1.0 WIP