Cancelling a pending contribution will set accounting transactions incorrectly

Steps to replicate:

• Create a new contribution, set status to pending
• Cancel contribution
• Create a batch and add both transactions to batch

Note: Correct entries appear to be created for completed contributions that are cancelled.

Incorrect output:

Batch will incorrectly have no debit and a negative credit to the account receivable (thereby increasing the account receivable).

See attachment - inv_108 was a pending contribution that was cancelled, inv_107 was a completed contribution that was cancelled.

To fix:

Option 1: Match to treatment of completed --> cancelled

Have a "negative" debit of the asset (receivable) and a "negative" credit of the income account.

Option 2: Have a debit of the income account and a credit of the asset (i.e. flip the two from debit to credit.)

Option 1 seems simpler and is in use for complete --> cancelled but perhaps not 100% correct.