Separate exclude and one-time transaction handling (#2400)

* Separate exclude and one-time transaction handling

- Split transaction "exclude" and "one-time" toggles into separate controls in transaction detail view
- Updated Transaction::Search to show excluded transactions with grayed-out styling instead of filtering them out
- Modified IncomeStatement calculations to exclude both excluded and one_time transactions from totals
- Added migration to convert existing excluded transactions to also be one_time for backward compatibility
- Updated transaction list view to show asterisk for one_time transactions and gray out excluded ones
- Added controller support for kind parameter in transaction updates

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

* Fix linting issues

- Remove trailing whitespace from migration
- Fix ERB formatting throughout templates

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>

---------

Co-authored-by: Claude <noreply@anthropic.com>

app/controllers/transactions_controller.rb

@@ -133,7 +133,7 @@ class TransactionsController < ApplicationController
     def entry_params
       entry_params = params.require(:entry).permit(
         :name, :date, :amount, :currency, :excluded, :notes, :nature, :entryable_type,
-        entryable_attributes: [ :id, :category_id, :merchant_id, { tag_ids: [] } ]
+        entryable_attributes: [ :id, :category_id, :merchant_id, :kind, { tag_ids: [] } ]
       )
 
       nature = entry_params.delete(:nature)
@@ -150,7 +150,7 @@ class TransactionsController < ApplicationController
       cleaned_params = params.fetch(:q, {})
               .permit(
                 :start_date, :end_date, :search, :amount,
-                :amount_operator, :active_accounts_only, :excluded_transactions,
+                :amount_operator, :active_accounts_only,
                 accounts: [], account_ids: [],
                 categories: [], merchants: [], types: [], tags: []
               )