refactor: readd remarks field to payment ledger

[ruthra-kumar]

Add remarks field to Payment Ledger feature. Remarks field will be reintroduced in Accounts Receivable/Payable report.

Changes in PR:

1. Readd remarks field to Payment Ledger Entry doctype
2. Fetch value from GL Entry remarks on creation
3. Refactor AR/AP report to include remarks field
4. Patch to migrate old remarks from GL to payment ledger entry for existing data
5. add patch to patches.txt

[codecov]

Codecov Report

Merging #32009 (d522f13) into develop (9e43c9c) will decrease coverage by 0.33%.
The diff coverage is 50.00%.

@@             Coverage Diff             @@
##           develop   #32009      +/-   ##
===========================================
- Coverage    63.46%   63.13%   -0.34%     
===========================================
  Files          813      813              
  Lines        57585    57602      +17     
===========================================
- Hits         36546    36365     -181     
- Misses       21039    21237     +198     

Impacted Files	Coverage Δ
erpnext/accounts/utils.py	72.63% <ø> (ø)
.../report/accounts_receivable/accounts_receivable.py	71.55% <50.00%> (-0.70%)	⬇️
erpnext/stock/doctype/stock_entry/stock_entry.py	81.07% <50.00%> (-0.07%)	⬇️
...unts/report/purchase_register/purchase_register.py	34.21% <0.00%> (-42.77%)	⬇️
...rial_no_valuation/incorrect_serial_no_valuation.py	59.64% <0.00%> (-26.32%)	⬇️
...tch_item_expiry_status/batch_item_expiry_status.py	67.92% <0.00%> (-24.53%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	67.79% <0.00%> (-22.04%)	⬇️
...ext/accounts/report/balance_sheet/balance_sheet.py	36.36% <0.00%> (-21.82%)	⬇️
...e_sales_analytics/supplier_wise_sales_analytics.py	65.57% <0.00%> (-21.32%)	⬇️
...e_purchase_register/item_wise_purchase_register.py	57.42% <0.00%> (-19.81%)	⬇️
... and 32 more

[ruthra-kumar]

@Mergifyio backport version-14-hotfix

[mergify]

backport version-14-hotfix

✅ Backports have been created

• #32013 refactor: readd remarks field to payment ledger (backport #32009) has been created for branch version-14-hotfix