fix: opening entry causing discrepancy between stock and trial balance

[rohitwaghchaure]

If the stock entry has Is Opening yes then it shows the stock entry amount even though before the posting date in the General Ledger and Trial Balance report but in the stock balance the amount reflects as per the Posting Date. This causing the discrepancy between Stock Balance and Trial Balance report for specific dates.

For example

If the Stock Entry has made on 5th July 2022 with amount as 1000 and user has checking Trial Balance report for a month April 2022. Then trial balance will show the opening amount as 1000 but if you check the stock balance for the same period then the balance would show zero.

[codecov]

Codecov Report

Merging #32339 (bc3ab45) into develop (1f49329) will decrease coverage by 0.28%.
The diff coverage is 45.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #32339      +/-   ##
===========================================
- Coverage    64.11%   63.83%   -0.29%     
===========================================
  Files          817      817              
  Lines        58117    58145      +28     
===========================================
- Hits         37263    37115     -148     
- Misses       20854    21030     +176     

Impacted Files	Coverage Δ
...ext/accounts/report/trial_balance/trial_balance.py	0.00% <ø> (ø)
...trial_balance_for_party/trial_balance_for_party.py	0.00% <ø> (ø)
...xt/accounts/doctype/payment_entry/payment_entry.py	72.79% <38.88%> (-0.56%)	⬇️
...t/accounts/report/general_ledger/general_ledger.py	67.91% <100.00%> (-0.35%)	⬇️
...eport/item_variant_details/item_variant_details.py	31.32% <0.00%> (-53.02%)	⬇️
...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%)	⬇️
...rpnext/accounts/doctype/shareholder/shareholder.py	80.00% <0.00%> (-10.00%)	⬇️
...saction/incorrect_balance_qty_after_transaction.py	88.37% <0.00%> (-9.31%)	⬇️
... and 36 more