Create shared ruler and standardize across views (#2240)

* Create shared ruler view

* Use collection rendering/spacer templates for rules, and new shared_ruler

* Use shared ruler for all the places a ruler is used

* Use shared ruler for imports and balance sheet

* Fix brakeman by using a static partial with a defined collection

* Update balance sheet

app/views/categories/_category_list_group.html.erb

@@ -17,7 +17,7 @@
         <% end %>
 
         <% unless idx == Category::Group.for(categories).count - 1 %>
-          <%= render "categories/ruler" %>
+          <%= render "shared/ruler" %>
         <% end %>
       <% end %>
     </div>

app/views/categories/_ruler.html.erb

@@ -1,3 +0,0 @@
-<div class="bg-container">
-  <div class="h-px bg-alpha-black-50 ml-4 mr-6"></div>
-</div>