perf: improve financial statement loading time

[nextchamp-saqib]

Remove sorting from SQL query while fetching the ledger entries, since balances of these entries are going to be consolidated by account, later on, so sorted entries aren't necessary

This reduced the loading time of a Trial Balance report from ~18 secs to ~7secs so around 60% improvement

[codecov]

Codecov Report

Merging #28238 (b7a44fe) into develop (a5902fa) will decrease coverage by 0.02%.
The diff coverage is n/a.

@@             Coverage Diff             @@
##           develop   #28238      +/-   ##
===========================================
- Coverage    55.45%   55.43%   -0.03%     
===========================================
  Files         1248     1248              
  Lines        67756    67756              
===========================================
- Hits         37577    37561      -16     
- Misses       30179    30195      +16     

Impacted Files	Coverage Δ
erpnext/accounts/report/financial_statements.py	30.45% <ø> (ø)
erpnext/utilities/product.py	15.94% <0.00%> (-34.79%)	⬇️
erpnext/shopping_cart/product_info.py	32.35% <0.00%> (-20.59%)	⬇️
erpnext/education/doctype/student/student.py	73.95% <0.00%> (-3.13%)	⬇️
.../report/stock_projected_qty/stock_projected_qty.py	87.01% <0.00%> (-2.60%)	⬇️
...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%)	⬇️
...e/shopping_cart_settings/shopping_cart_settings.py	66.03% <0.00%> (-1.89%)	⬇️
...eorder_level/itemwise_recommended_reorder_level.py	92.45% <0.00%> (-1.89%)	⬇️
erpnext/shopping_cart/product_query.py	61.19% <0.00%> (-1.50%)	⬇️
... and 23 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

• #28295 perf: improve financial statement loading time (backport #28238) has been created for branch version-13-hotfix