Upgrade: Report invalid data resulting from allowing transaction w/o payment instrument

On upgrade, identify all the erroneous records in a post-upgrade function under the following message: "<strong>Please make a note of the following contributions which did not have Payment Instrument entered at least one time when they were saved, especially those in Exported financial batches, so that they can be reviewed from a bookkeeping perspective. The upgrade has changed the Payment Instrument and its related financial account for these transactions.</strong> In order to ensure the integrity of bookkeeping transactions, CiviCRM needs to track which financial account received the contribution by having a Payment Instrument assigned when the transaction is created and each time it is edited. During the upgrade the 'Check' Payment Instrument was automatically assigned to all these transactions which have been saved at least once without a Payment Instrument, but have not yet been exported to your accounting package.The Payment Instrument can be changed now to a more suitable value if necessary by editing the Contribution.<br /><br /><strong> Please note: Previously exported transactions listed below have NOT been corrected in CiviCRM, and should be adjusted manually in your bookkeeping or accounting system. </strong>" Use the following column headers on the view:
Name

{make this a link}
Amount
Trxn ID
Received
Status
Type
View Contribution {make this a link}

Batch Name

{make this a link}

Batch Status
Change the colour on lines in the table in exported batches to red.

List all financial_transactions missing financial accounts because a) the contribution was saved with a blank Payment Instrument or b) was having a blank Payment Instrument changed to something else.

Original Issue Description:

I have already reproduced this in the public sandbox at: http://drupal.demo.civicrm.org/civicrm/contact/view?reset=1&cid=202 ( Contact ID: 202 )

Steps to recreate:
1) Click "Create New ... Contribution"

2) Fill in ONLY the following: a financial type, and an amount. Do NOT choose anything for the payment instrument. Then click "Save"

3) Click "Edit" for the contribution created in step 2.

4) Change the payment instrument to "Check" and fill in any check number. Then click "save"

Now run the "Bookkeeping Transaction" report. There are 2 transactions for the contribution created above, and the data does not make sense. ( ie if the original amount was $15, there are 2 transactions both for $15. One does not have any financial type.and other fields look wrong as well.