Design updated dropdown to group receipt and disbursement types by account

[JonellaCulmer]

What we're after

Need to design how the dropdown should look when receipt and disbursement transactions types are grouped by account.

Related issues

• [x] #6179
• [ ] #6273

Completion criteria

• [ ] Design is made
• [ ] Followup front-end ticket has been created

[patphongs]

@JonellaCulmer If you're good with this ticket, I think we can close this design ticket.