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>

db/schema.rb

@@ -10,7 +10,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema[7.2].define(version: 2025_06_18_120703) do
+ActiveRecord::Schema[7.2].define(version: 2025_06_20_204550) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "pgcrypto"
   enable_extension "plpgsql"