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/views/doorkeeper/authorizations/error.html.erb

@@ -3,7 +3,7 @@
     <div class="mx-auto w-12 h-12 rounded-full bg-destructive-surface flex items-center justify-center mb-4">
       <%= icon("alert-circle", class: "w-6 h-6 text-destructive") %>
     </div>
-    <h1 class="text-2xl font-medium text-primary"><%= t('doorkeeper.authorizations.error.title') %></h1>
+    <h1 class="text-2xl font-medium text-primary"><%= t("doorkeeper.authorizations.error.title") %></h1>
   </div>
 
   <div class="bg-surface-inset rounded-lg p-4">