Cancelling a line-item by changing fee selection of event, leads to incorrect financial records

Steps to replicate:

1. Register for a event either via backoffice or online event registration form
2. Go to the created participant record and edit the form by changing the fee selected to lesser or higher price fee option.
3. Then pay the refunded or owed amount via 'Record Payment' form. 

In DB, financial_item table has an incorrect list of records due to the mentioned use-case. Please check the screenshot of financial_item records where a event fee is changed from $1000 to $800 and this leads to two extra records with amount -200.00 and 0.00 with no currency and financial_account_id information