Insert an extra newline if EOBP is not on its own line when you add an act.

lisp/ledger-xact.el

@@ -89,8 +89,9 @@ MOMENT is an encoded date"
     (when (and (eobp) last-xact-start)
       (let ((end (cadr (ledger-navigate-find-xact-extents last-xact-start))))
         (goto-char end)
-        (if (eobp)
+        (if (= (line-beginning-position) (line-end-position))
             (insert "\n")
+          (insert "\n\n")
           (forward-line))))))
 
 (defun ledger-xact-iterate-transactions (callback)