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Fix creating duplicate financial items and financial transactions

seamuslee requested to merge fix_assert_test into change_ft_financial_items_assert

I found that when we call contribution.create it will trigger recording of reversal via but I also found that when that is done because we don't pass in line items it uses the wrong financial type when doing the sales tax reversal so I had to add in some code to handle that and this should fix it

@monish.deb can you please review

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