issue with 2020-04-16 financial transactions on contributions with other dates

gistfile1.txt

Background: A 2014-10-04 contribution with bank fee was imported 2020-04-01. A change in its financial type that changed the revenue financial account was made on 2020-04-16. 

Bug 1: the value in civicrm_financial_trxn.fee_amount for reversal transaction 193392 should be the negative of the original amount, ie -0.39 rather than 0.39. This would result in the net_amount value for that record being -9.61 (correct) rather than -10.39 (incorrect).

Bug 2: on import via api, the civicrm_financial_item.transaction_date for the banking fee record is incorrectly set to the import date rather than the transaction date (ie for record 41350 below, the date should be 2014-10-04 13:55:26).

MariaDB [mydb]> select * from civicrm_financial_trxn where id in (143964,143965,193392,193393);
+--------+---------------------------+-------------------------+---------------------+--------------+------------+------------+----------+------------+---------------+------------------+-----------+----------------------+-----------------------+--------------+--------------+----------------+-----------------+
| id     | from_financial_account_id | to_financial_account_id | trxn_date           | total_amount | fee_amount | net_amount | currency | is_payment | trxn_id       | trxn_result_code | status_id | payment_processor_id | payment_instrument_id | card_type_id | check_number | pan_truncation | order_reference |
+--------+---------------------------+-------------------------+---------------------+--------------+------------+------------+----------+------------+---------------+------------------+-----------+----------------------+-----------------------+--------------+--------------+----------------+-----------------+
| 143964 |                      NULL |                       6 | 2014-10-04 13:55:26 |        10.00 |       0.39 |       9.61 | CAD      |          1 | CH+0003533766 | NULL             |         1 |                 NULL |                    10 |         NULL | NULL         | NULL           | NULL            |
| 143965 |                         6 |                       5 | 2014-10-04 13:55:26 |         0.39 |       0.00 |       0.39 | CAD      |          0 | CH+0003533766 | NULL             |         1 |                 NULL |                    10 |         NULL | NULL         | NULL           | NULL            |
| 193392 |                      NULL |                       6 | 2020-04-16 17:41:56 |       -10.00 |       0.39 |     -10.39 | CAD      |          1 | CH+0003533766 | NULL             |         1 |                 NULL |                    10 |         NULL | NULL         | NULL           | NULL            |
| 193393 |                      NULL |                       6 | 2020-04-16 17:41:56 |        10.00 |       0.39 |       9.61 | CAD      |          1 | CH+0003533766 | NULL             |         1 |                 NULL |                    10 |         NULL | NULL         | NULL           | NULL            |
+--------+---------------------------+-------------------------+---------------------+--------------+------------+------------+----------+------------+---------------+------------------+-----------+----------------------+-----------------------+--------------+--------------+----------------+-----------------+
4 rows in set (0.001 sec)

MariaDB [mydb]> select * from civicrm_financial_item fi inner join civicrm_entity_financial_trxn eft on fi.id=eft.entity_id AND eft.entity_table='civicrm_financial_item' and eft.financial_trxn_id in (143964,143965,193392,193393);
+-------+---------------------+---------------------+------------+---------------------+--------+----------+----------------------+-----------+------------------------+-----------+--------+------------------------+-----------+-------------------+--------+
| id    | created_date        | transaction_date    | contact_id | description         | amount | currency | financial_account_id | status_id | entity_table           | entity_id | id     | entity_table           | entity_id | financial_trxn_id | amount |
+-------+---------------------+---------------------+------------+---------------------+--------+----------+----------------------+-----------+------------------------+-----------+--------+------------------------+-----------+-------------------+--------+
| 41349 | 2020-04-01 13:50:11 | 2014-10-04 13:55:26 |      15864 | Contribution Amount |  10.00 | CAD      |                    1 |         1 | civicrm_line_item      |       475 |  82698 | civicrm_financial_item |     41349 |            143964 |  10.00 |
| 41350 | 2020-04-01 13:50:11 | 2020-04-01 13:50:11 |          1 | Fee                 |   0.39 | CAD      |                    5 |         1 | civicrm_financial_trxn |    143964 |  82700 | civicrm_financial_item |     41350 |            143965 |   0.39 |
| 90777 | 2020-04-16 17:41:56 | 2014-10-04 13:55:26 |      15864 | Contribution Amount | -10.00 | CAD      |                    1 |         1 | civicrm_line_item      |       475 | 181554 | civicrm_financial_item |     90777 |            193392 | -10.00 |
| 90778 | 2020-04-16 17:41:56 | 2014-10-04 13:55:26 |      15864 | Contribution Amount |  10.00 | CAD      |                  117 |         1 | civicrm_line_item      |       475 | 181556 | civicrm_financial_item |     90778 |            193393 |  10.00 |
+-------+---------------------+---------------------+------------+---------------------+--------+----------+----------------------+-----------+------------------------+-----------+--------+------------------------+-----------+-------------------+--------+
4 rows in set (0.001 sec)

Making public in order to report to core.