fix: Ageing in AR/AP report for advances

[deepeshgarg007]

When ageing is viewed by due date no ageing is shown for advances received via Journal Entry or payment as they don't have any Due Date.

This leads to a mismatch in the outstanding amount and the amount when the ageing amount in all the ageing columns is added.

This PR considers the Jounral Entry's and Payment Entry's posting date as the due date to show the ageing based on due date for such entries

[codecov]

Codecov Report

Merging #28748 (3dabac1) into develop (0b1808e) will decrease coverage by 0.06%.
The diff coverage is 0.00%.

@@             Coverage Diff             @@
##           develop   #28748      +/-   ##
===========================================
- Coverage    55.21%   55.14%   -0.07%     
===========================================
  Files         1121     1122       +1     
  Lines        66785    66772      -13     
===========================================
- Hits         36872    36820      -52     
- Misses       29913    29952      +39     

Impacted Files	Coverage Δ
.../report/accounts_receivable/accounts_receivable.py	68.80% <0.00%> (ø)
...eport/item_variant_details/item_variant_details.py	31.32% <0.00%> (-53.02%)	⬇️
...tch_item_expiry_status/batch_item_expiry_status.py	69.23% <0.00%> (-25.00%)	⬇️
erpnext/stock/doctype/warehouse/warehouse.py	43.22% <0.00%> (-11.09%)	⬇️
erpnext/stock/doctype/bin/bin.py	87.27% <0.00%> (-4.54%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	89.05% <0.00%> (-3.65%)	⬇️
erpnext/education/doctype/student/student.py	73.68% <0.00%> (-3.16%)	⬇️
...xt/stock/report/stock_analytics/stock_analytics.py	91.08% <0.00%> (-2.98%)	⬇️
erpnext/stock/utils.py	65.27% <0.00%> (-2.10%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	44.00% <0.00%> (-2.00%)	⬇️
... and 33 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #28836 fix: Ageing in AR/AP report for advances (backport #28748) has been created for branch version-13-hotfix