get escrow off the income statement

[chadwhitacre]

Reticketed from gratipay/inside.gratipay.com#350.

The income statement should only show operational accounts. It should not show escrow. Peter suggested going half-way towards a non-profit income statement, which has three columns: operations, temporarily restricted funds, and permanently restricted funds. We don't have permanently restricted funds, escrow would count for temporarily restricted. Basically we want a separate income statement for escrow.