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/components/menu_item_component.html.erb

@@ -1,5 +1,5 @@
 <% if variant == :divider %>
-  <hr class="border-tertiary my-1">
+  <%= render "shared/ruler", classes: "my-1" %>
 <% else %>
   <div class="px-1">
     <%= wrapper do %>