fix: use party account currency when party account is specified

[dj12djdjs]

When the party account is specified we can show the records in the currency of the specified parties account. Since a single account is specified, we can show the total row as well.

Reasoning:
In every accounting report when an account is specified, the currency of that account is used by default. For example: General Ledger, when you specify "Debtors USD" it will show the transactions in USD the account currency not the company base currency.

[codecov]

Codecov Report

Merging #38838 (a09241e) into develop (39ef75e) will increase coverage by 0.00%.
Report is 56 commits behind head on develop.
The diff coverage is 83.50%.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #38838   +/-   ##
========================================
  Coverage    60.18%   60.19%           
========================================
  Files          759      759           
  Lines        69767    69767           
========================================
+ Hits         41992    41995    +3     
+ Misses       27775    27772    -3     

Files	Coverage Δ
erpnext/accounts/deferred_revenue.py	77.50% <100.00%> (ø)
...doctype/invoice_discounting/invoice_discounting.py	70.27% <ø> (ø)
...xt/accounts/doctype/payment_entry/payment_entry.py	84.15% <100.00%> (ø)
...ounts/doctype/purchase_invoice/purchase_invoice.py	70.12% <ø> (ø)
erpnext/accounts/general_ledger.py	90.67% <ø> (ø)
.../report/accounts_receivable/accounts_receivable.py	89.68% <100.00%> (ø)
...t/accounts/report/general_ledger/general_ledger.py	69.64% <100.00%> (ø)
...unts/report/purchase_register/purchase_register.py	86.33% <ø> (ø)
erpnext/accounts/utils.py	73.82% <100.00%> (ø)
erpnext/assets/doctype/asset/asset.py	73.43% <ø> (ø)
... and 21 more

... and 1 file with indirect coverage changes

[dj12djdjs]

This needs backport after the following get merged:
#38839
#38800

[ruthra-kumar]

@dj12djdjs Looks good to me.