Refactor logic in controllers, concerns, helpers and models into services

[stadelmanma]

This will be done as needed to keep my controllers skinny and non-persistence related logic out of my models. For example all of the logic used to upload data should be a service because it represents a user interaction between a view and model.

Additionally, I'd like to move away from the helper and concern pattern into something clearer and more encapsulated.

[stadelmanma]

This would include things like services/download_ledger.rb, services/upload_data.rb, services/summarize_ledger.rb