fix: validate Subcontracting Order Status in Stock Entry

[s-aga-r]

Problem: Allowed to create Stock Entry of type Send to Subcontractor or Material Transfer with the reference of a Closed Subcontracting Order.

Steps to replicate:

1. Create Subcontract Purchase Order.
2. Create Subcontracting Order.
3. Transfer the Raw-Materials to the Subcontractor.
4. Create Subcontracting Receipt (Partial).
5. Create Stock Entry of type Material Transfer (Return of Components [Partial]), Subcontracting Order status changed to Closed.
6. Create Stock Entry of type Send to Subcontractor or Material Transfer with Subcontracting Order reference.

[codecov]

Codecov Report

Merging #32145 (2e314a2) into develop (659d007) will decrease coverage by 0.09%.
The diff coverage is 83.33%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #32145      +/-   ##
===========================================
- Coverage    63.59%   63.50%   -0.10%     
===========================================
  Files          813      813              
  Lines        57713    57719       +6     
===========================================
- Hits         36705    36654      -51     
- Misses       21008    21065      +57     

Impacted Files	Coverage Δ
erpnext/stock/doctype/stock_entry/stock_entry.py	81.07% <83.33%> (+0.01%)	⬆️
...unts/report/purchase_register/purchase_register.py	34.21% <0.00%> (-42.77%)	⬇️
...ext/accounts/report/balance_sheet/balance_sheet.py	36.36% <0.00%> (-21.82%)	⬇️
...e_purchase_register/item_wise_purchase_register.py	57.42% <0.00%> (-19.81%)	⬇️
erpnext/accounts/doctype/bank/bank.py	71.42% <0.00%> (-14.29%)	⬇️
...ck/report/cogs_by_item_group/cogs_by_item_group.py	89.74% <0.00%> (-7.70%)	⬇️
...urity_shortfall/process_loan_security_shortfall.py	93.75% <0.00%> (-6.25%)	⬇️
...e/asset_value_adjustment/asset_value_adjustment.py	87.95% <0.00%> (-3.62%)	⬇️
...rpnext/stock/report/stock_balance/stock_balance.py	84.65% <0.00%> (-3.26%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	75.15% <0.00%> (-3.19%)	⬇️
... and 30 more