Maybe/app/views/transactions/index.html.erb

<div class="space-y-4">

  <%= render "header" %>

  <%= render partial: "transactions/summary", locals: { totals: @totals } %>

  <div id="transactions" class="bg-white rounded-xl border border-alpha-black-25 shadow-xs p-4 space-y-4">

    <%= render partial: "transactions/searches/search", locals: { transactions: @transactions } %>

    <% if @transactions.present? %>
      <div class="grid grid-cols-12 bg-gray-25 rounded-xl px-5 py-3 text-xs uppercase font-medium text-gray-500 items-center mb-4">
        <p class="col-span-4">transaction</p>
        <p class="col-span-3 pl-4">category</p>
        <p class="col-span-3">account</p>
        <p class="col-span-2 justify-self-end">amount</p>
      </div>
      <div class="space-y-6">
        <% @transactions.group_by(&:date).each do |date, transactions| %>
          <%= transactions_group(date, transactions) %>
        <% end %>
      </div>
    <% else %>
      <%= render "empty" %>
    <% end %>

    <% if @pagy.pages > 1 %>
      <%= render "pagination", pagy: @pagy %>
    <% end %>

  </div>
</div>