Add scope to filter transactions from active accounts (#1810)

* Add scope to filter transactions from active accounts

* Add test for transfer match candidates with active accounts

* Refactor active account filtering for transactions and entries

app/models/account/entry.rb

@@ -24,6 +24,10 @@ class Account::Entry < ApplicationRecord
     )
   }
 
+  scope :active, -> {
+    joins(:account).where(accounts: { is_active: true, scheduled_for_deletion: false })
+  }
+
   scope :reverse_chronological, -> {
     order(
       date: :desc,