fix: Consolidated Financial Report throws error for empty equity data list

[nemesis189]

Problem:
Consolidated Financial Report throws index out of range error, on my instance it was because the equity_data list was empty and that caused an issue in prepare_companywise_opening_balance method where it directly fetched for the first elements of asset_data, liability_data, equity_data

Solution:
If the list is empty, skip it in the prepare_companywise_opening_balance

[codecov]

Codecov Report

Merging #28122 (d786855) into develop (9c17052) will increase coverage by 0.00%.
The diff coverage is 50.00%.

@@           Coverage Diff            @@
##           develop   #28122   +/-   ##
========================================
  Coverage    55.19%   55.20%           
========================================
  Files         1255     1255           
  Lines        67877    67936   +59     
========================================
+ Hits         37465    37501   +36     
- Misses       30412    30435   +23     

Impacted Files	Coverage Δ
...cial_statement/consolidated_financial_statement.py	0.00% <0.00%> (ø)
...ype/pos_invoice_merge_log/pos_invoice_merge_log.py	74.90% <100.00%> (ø)
...work_order_stock_report/work_order_stock_report.py	51.42% <0.00%> (-48.58%)	⬇️
...ctype/woocommerce_settings/woocommerce_settings.py	80.39% <0.00%> (-3.93%)	⬇️
erpnext/controllers/status_updater.py	85.71% <0.00%> (-1.86%)	⬇️
erpnext/stock/stock_ledger.py	85.32% <0.00%> (-1.66%)	⬇️
.../hr/doctype/upload_attendance/upload_attendance.py	45.11% <0.00%> (-1.51%)	⬇️
...eport/production_analytics/production_analytics.py	69.87% <0.00%> (-1.21%)	⬇️
erpnext/accounts/deferred_revenue.py	75.22% <0.00%> (-0.89%)	⬇️
... and 30 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

🟠 Waiting for conditions to match

• merged [:pushpin: backport requirement]

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #28134 fix: Consolidated Financial Report throws error for empty equity data list (backport #28122) has been created for branch version-13-hotfix