fix: PO cancel post advance payment cancel against PO

[deepeshgarg007]

fixes: #32287

[deepeshgarg007]

@Mergifyio backport version-13-hotfix version-14-hotfix

[mergify]

backport version-13-hotfix version-14-hotfix

✅ Backports have been created

• #32539 fix: PO cancel post advance payment cancel against PO (backport #32536) has been created for branch version-13-hotfix
• #32540 fix: PO cancel post advance payment cancel against PO (backport #32536) has been created for branch version-14-hotfix

[codecov]

Codecov Report

Merging #32536 (d806e32) into develop (73a9791) will decrease coverage by 0.08%.
The diff coverage is 100.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #32536      +/-   ##
===========================================
- Coverage    63.84%   63.75%   -0.09%     
===========================================
  Files          817      817              
  Lines        58215    58215              
===========================================
- Hits         37167    37116      -51     
- Misses       21048    21099      +51     

Impacted Files	Coverage Δ
...xt/buying/doctype/purchase_order/purchase_order.py	74.01% <100.00%> (ø)
...eport/item_variant_details/item_variant_details.py	31.32% <0.00%> (-53.02%)	⬇️
...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%> (-23.73%)	⬇️
...rpnext/accounts/doctype/shareholder/shareholder.py	80.00% <0.00%> (-10.00%)	⬇️
...e_sales_analytics/supplier_wise_sales_analytics.py	81.96% <0.00%> (-8.20%)	⬇️
...pnext/setup/doctype/sales_partner/sales_partner.py	65.21% <0.00%> (-4.35%)	⬇️
erpnext/stock/doctype/warehouse/warehouse.py	79.02% <0.00%> (-2.10%)	⬇️
.../fifo_queue_vs_qty_after_transaction_comparison.py	93.10% <0.00%> (-1.73%)	⬇️
erpnext/stock/reorder_item.py	73.33% <0.00%> (-1.67%)	⬇️
... and 17 more

[dawoodjee]

Cannot delete or cancel because Payroll Entry HR-PRUN-2022-00015 is linked
with GL Entry ACC-GLE-2022-38178

I also had this problem when deleting Payroll Entries. Adding line 93 in the payroll_entry.py resolved it.