fix(demo): Demo setup for Canadian COA

[deepeshgarg007]

Because of missing default inventory and income account, demo data setup for Canadian Companies using default COA fails

[codecov]

Codecov Report

Merging #38807 (c9fd182) into develop (be312ce) will increase coverage by 0.03%.
Report is 99 commits behind head on develop.
The diff coverage is 38.46%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #38807      +/-   ##
===========================================
+ Coverage    60.15%   60.19%   +0.03%     
===========================================
  Files          759      759              
  Lines        69487    69759     +272     
===========================================
+ Hits         41798    41988     +190     
- Misses       27689    27771      +82     

Files	Coverage Δ
erpnext/setup/demo.py	94.11% <100.00%> (ø)
erpnext/controllers/accounts_controller.py	85.14% <75.00%> (+0.08%)	⬆️
...serial_and_batch_bundle/serial_and_batch_bundle.py	71.78% <25.00%> (+0.63%)	⬆️

... and 38 files with indirect coverage changes