refactor: readd remarks field to payment ledger (backport #32009)

[mergify]

This is an automatic backport of pull request #32009 done by Mergify.
Cherry-pick of d522f13 has failed:

On branch mergify/bp/version-14-hotfix/pr-32009
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	both modified:   erpnext/patches.txt

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[codecov]

Codecov Report

Merging #32013 (0aaf9c4) into version-14-hotfix (6c4fcd8) will decrease coverage by 0.05%.
The diff coverage is 9.09%.

@@                  Coverage Diff                  @@
##           version-14-hotfix   #32013      +/-   ##
=====================================================
- Coverage              63.30%   63.25%   -0.06%     
=====================================================
  Files                    813      813              
  Lines                  57593    57595       +2     
=====================================================
- Hits                   36460    36430      -30     
- Misses                 21133    21165      +32     

Impacted Files	Coverage Δ
erpnext/accounts/utils.py	72.63% <ø> (ø)
erpnext/stock/doctype/stock_entry/stock_entry.py	81.07% <0.00%> (ø)
.../report/accounts_receivable/accounts_receivable.py	71.20% <50.00%> (-0.32%)	⬇️
...em_wise_sales_register/item_wise_sales_register.py	50.90% <0.00%> (-10.91%)	⬇️
...saction/incorrect_balance_qty_after_transaction.py	88.37% <0.00%> (-9.31%)	⬇️
...t/accounts/report/sales_register/sales_register.py	75.43% <0.00%> (-6.44%)	⬇️
...pnext/setup/doctype/sales_partner/sales_partner.py	65.21% <0.00%> (-4.35%)	⬇️
...it_and_loss_statement/profit_and_loss_statement.py	71.42% <0.00%> (-3.90%)	⬇️
...pnext/accounts/report/gross_profit/gross_profit.py	75.64% <0.00%> (-2.96%)	⬇️
...value/warehouse_wise_item_balance_age_and_value.py	89.02% <0.00%> (-2.44%)	⬇️
... and 16 more

[frappe-pr-bot]

🎉 This PR is included in version 14.0.3 🎉

The release is available on GitHub release

Your semantic-release bot 📦🚀