Fix disabled transaction sets

[kputnam]

In #164, I have disabled several transaction sets that were once in Contrib::*::Guides, because they would cause an exception when required. These are:

• Contrib::TwoThousandOne::Guides::FA997
• Contrib::ThirtyForty::Guides::WA142
• Contrib::ThirtyTen::Guides::PO850
• Contrib::ThirtyTen::Guides::PC860
• Contrib::ThirtyTen::Guides::PS830
• Contrib::FortyTen::Guides::AR943
• Contrib::FortyTen::Guides::Ow940
• Contrib::FortyTen::Guides::PO850
• Contrib::FortyTen::Guides::PS830
• Contrib::FortyTen::Guides::RE944
• Contrib::FortyTen::Guides::SH856
• Contrib::FortyTen::Guides::SM204
• Contrib::FortyTen::Guides::SQ866
• Contrib::FortyTen::Guides::SW945

These now live in Stupidedi::TransactionSets::*::Implementations, but their autoload statement is commented-out.

Pull requests are welcome, once #164 is merged. The specs in spec/lib/stupidedi/transaction_sets_spec.rb will cover these definitions.