Issue when importing QIF file with splits

[Edward Bridges]

Hello,

I am trying to import a QIF file with splits, but the splits are being created in an unexpected way.

Here is an example of the QIF file that I'm trying to import (these are being generated to create splits, so I have control over their format).

```
!Account
NAssets:Current Assets:Checking Account
TBank
^
!Type:Bank
C
D12/15/2008
NN/A
PSample Income (Imported)
T100.00
LIncome
SAssets:Budgeted Cash
$-50.00
SBudget:Food
$50.00
^
```

This is what I'm hoping to get as a result of the import (screenshot is available at the link):
https://imagebin.ca/v/3ml1P92nUJxa

However when the above QIF file is imported, I'm getting the following:
https://imagebin.ca/v/3ml2apQ0okqR

The problem I'm seeing is that the $100 is not being debited from the Checking Account and credited to Income.

I expected that additional split to be created because the record is in the context of the checking account (given the `N` field on line 2) and the transaction is categorized as "Income" (via the `L` field on line 11).

Please help me to understand what I'm doing wrong to make this import as I expect.

Thanks!
Ed