refactor: rewrite Item Shortage Report queries in QB

[s-aga-r]

ref: ISS-22-23-02434

#32735

[codecov]

Codecov Report

Merging #32280 (dad40b8) into develop (377576f) will increase coverage by 0.15%.
The diff coverage is 62.06%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #32280      +/-   ##
===========================================
+ Coverage    63.93%   64.08%   +0.15%     
===========================================
  Files          816      816              
  Lines        58112    58121       +9     
===========================================
+ Hits         37153    37246      +93     
+ Misses       20959    20875      -84     

Impacted Files	Coverage Δ
...xt/accounts/doctype/payment_entry/payment_entry.py	72.79% <38.88%> (-0.56%)	⬇️
...eport/item_shortage_report/item_shortage_report.py	93.54% <100.00%> (+93.54%)	⬆️
...e_sales_analytics/supplier_wise_sales_analytics.py	59.01% <0.00%> (-31.15%)	⬇️
...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%)	⬇️
.../fifo_queue_vs_qty_after_transaction_comparison.py	93.10% <0.00%> (-1.73%)	⬇️
.../report/stock_projected_qty/stock_projected_qty.py	86.84% <0.00%> (-1.32%)	⬇️
erpnext/assets/doctype/asset/asset.py	81.92% <0.00%> (-0.83%)	⬇️
...ype/account/chart_of_accounts/chart_of_accounts.py	76.87% <0.00%> (-0.69%)	⬇️
erpnext/stock/doctype/batch/batch.py	83.33% <0.00%> (-0.62%)	⬇️
... and 23 more