refactor: Style transaction items for untracked accounts

This commit extends the "Untrack Account" feature by applying a special style to transaction items that belong to an untracked account.

- The transaction item template is modified to apply a "dimmed" style to transactions from untracked accounts.
- The styling follows the precedence: Account (untracked) > Category (muted) > Transaction (hidden).
- The dropdown menu for transaction items now shows "Controlled by account" if the transaction's account is untracked.

app/apps/yearly_overview/views.py

@@ -95,6 +95,7 @@ def yearly_overview_by_currency(request, year: int):
     transactions = (
         Transaction.objects.filter(**filter_params)
         .exclude(Q(Q(category__mute=True) & ~Q(category=None)) | Q(mute=True))
+        .exclude(account__in=request.user.untracked_accounts.all())
         .order_by("account__currency__name")
     )