perf(transactions): preload new form options (#2189)

* perf(transactions): preload new form options

* refactor(transactions): reuse new form account scope

app/controllers/transactions_controller.rb

@@ -9,9 +9,7 @@ class TransactionsController < ApplicationController
     prefill_params_from_duplicate!
     super
     apply_duplicate_attributes!
-    @income_categories = Current.family.categories.incomes.alphabetically
-    @expense_categories = Current.family.categories.expenses.alphabetically
-    @categories = Current.family.categories.alphabetically
+    set_new_transaction_form_options
   end
 
   def index
@@ -117,6 +115,7 @@ class TransactionsController < ApplicationController
         format.turbo_stream { stream_redirect_back_or_to(account_path(@entry.account)) }
       end
     else
+      set_new_transaction_form_options
       render :new, status: :unprocessable_entity
     end
   end
@@ -489,6 +488,21 @@ class TransactionsController < ApplicationController
       set_entry
     end
 
+    def set_new_transaction_form_options
+      accessible_accounts_scope = accessible_accounts
+
+      @account_currencies = accessible_accounts_scope.pluck(:id, :currency).to_h
+      @manual_accounts = accessible_accounts_scope
+        .manual
+        .active
+        .alphabetically
+        .includes(:account_providers, logo_attachment: :blob)
+        .to_a
+      @categories = Current.family.categories.alphabetically.to_a
+      @merchants = Current.family.available_merchants_for(Current.user).alphabetically.to_a
+      @tags = Current.family.tags.alphabetically.to_a
+    end
+
     # Filters entry_params based on the user's permission on the account.
     # read_write users can only annotate (category, tags, notes, merchant).
     # read_only users cannot update anything.