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/properties/_form.html.erb

@@ -5,7 +5,7 @@
                  Property::SUBTYPES.map { |k, v| [v[:long], k] },
                  { label: true, prompt: t("properties.form.subtype_prompt"), include_blank: t("properties.form.none") } %>
 
-  <hr class="my-4">
+  <%= render "shared/ruler", classes: "my-4" %>
 
   <div class="space-y-2">
     <%= form.fields_for :accountable do |property_form| %>