fix: multiple fixes for booking advances in seperate account

[vorasmit]

Reference PR: #35609

• Adjust advance at a date later than the posting date or adjustment date

eg: Old invoice here is adjusted on 12th Sept, but Invoice after posting date of Payment Entry is on Invoice Date:

• Avoid Duplicate entry on advance selection (utils.py)

earlier, if there was already available reference in payment entry, and a new reference was added, it used to recreate GL entry for old reference

• Support adjustment of Journal Entry from references
• Move make_advance_gl_entries to make_gl_entries to show the correct preview of entries

• Better set_query for original accounts

[codecov]

Codecov Report

Merging #37041 (c098078) into develop (0dc5e5c) will increase coverage by 0.98%.
Report is 214 commits behind head on develop.
The diff coverage is 60.78%.

@@             Coverage Diff             @@
##           develop   #37041      +/-   ##
===========================================
+ Coverage    64.95%   65.93%   +0.98%     
===========================================
  Files          792      796       +4     
  Lines        61826    62758     +932     
===========================================
+ Hits         40157    41382    +1225     
+ Misses       21669    21376     -293     

Files Changed	Coverage
...x_withholding_category/tax_withholding_category.py	0.00%
erpnext/accounts/utils.py	ø
...ype/request_for_quotation/request_for_quotation.py	ø
...ext/manufacturing/doctype/work_order/work_order.py	20.00%
erpnext/stock/stock_ledger.py	33.33%
...cial_statement/consolidated_financial_statement.py	50.00%
...t/accounts/report/general_ledger/general_ledger.py	66.66%
...cturing/doctype/production_plan/production_plan.py	66.66%
...egrations/doctype/plaid_settings/plaid_settings.py	71.42%
...rpnext/accounts/doctype/pos_invoice/pos_invoice.py	80.00%
... and 2 more