fix: incorrect amount of serial_nos fetched

[noahjacob]

Issue

• While creating a stock reconciliation, serial nos. that get fetched are "Delivered" serial nos.
• Since "Delivered" serial nos. don't have warehouse set it would throw the following error and not let the user make the entry since this is been auto-fetched by default.

Reason

• The condition only checks if the serial nos mentioned in the last stock ledger entry is < the qty_after transaction. If it is, it would fetch the rest of the serial nos.

• This check fails in a case where the serial numbers in the last stock entry is equal to the qty_after_transaction. For eg. if the current stock entry is 14 and I try to create a Sales Invoice with qty 7, the stock ledger entry would look like this.

• For the above sle, the check would fail and the delivered serial nos would get fetched from this sle.

Fixes

• Updated the condition to include the edge case i.e replaced '<' with '<='.
• Also updated query that is used while fetching the rest of the serial nos. "Is_cancelled" SLEs were also considered while fetching the serial_nos which would sometimes add/remove the wrong serial nos from the list. This would sometimes lead to the below error.

Steps to reproduce

• Create a Sales Invoice against an item with the half the amount of it's current qty. Eg. If Qty at the warehouse for the item = 14, set the amount to 14/2 = 7 in the sales invoice. (Make sure the item has serial nos.)
• Try creating a Stock Reconciliation against the item.

[codecov]

Codecov Report

Merging #28051 (f7a6a8d) into develop (d0e2b52) will decrease coverage by 0.07%.
The diff coverage is 91.66%.

@@             Coverage Diff             @@
##           develop   #28051      +/-   ##
===========================================
- Coverage    55.42%   55.35%   -0.08%     
===========================================
  Files         1248     1248              
  Lines        67692    67698       +6     
===========================================
- Hits         37521    37473      -48     
- Misses       30171    30225      +54     

Impacted Files	Coverage Δ
erpnext/stock/utils.py	67.63% <91.66%> (+3.34%)	⬆️
erpnext/utilities/product.py	15.94% <0.00%> (-34.79%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	69.49% <0.00%> (-23.73%)	⬇️
erpnext/shopping_cart/product_info.py	32.35% <0.00%> (-20.59%)	⬇️
...payroll/doctype/income_tax_slab/income_tax_slab.py	85.71% <0.00%> (-14.29%)	⬇️
...eport/item_variant_details/item_variant_details.py	84.52% <0.00%> (-3.58%)	⬇️
erpnext/education/doctype/student/student.py	73.95% <0.00%> (-3.13%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	90.64% <0.00%> (-2.88%)	⬇️
...value/warehouse_wise_item_balance_age_and_value.py	92.59% <0.00%> (-2.47%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	45.09% <0.00%> (-1.97%)	⬇️
... and 20 more

SR case in sr no computation