Recurring contributions do not create correct financial entries

When recurring contributions are created the completeTransaction function in the BaseIPN class creates them - but it does not create the appropriate line items.

Part of the missing code is in Sarah's paymentprocessorhelper extension - but should be in core.

This relates to CRM-12983 in that it deals with unbalanced transactions but the faulty function does not call the api (although Sarah's code may do - not checked yet)