fix: Integrity Error on PLE while submitting sales invoice

[ruthra-kumar]

Avoid updating outstanding amount using PLE on Receivable/Payable Account heads that doesn't have party_type and party field value supplied.

[codecov]

Codecov Report

Merging #32635 (8f42e7f) into develop (d794b83) will increase coverage by 0.03%.
The diff coverage is 100.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #32635      +/-   ##
===========================================
+ Coverage    63.67%   63.71%   +0.03%     
===========================================
  Files          816      816              
  Lines        58252    58300      +48     
===========================================
+ Hits         37093    37145      +52     
+ Misses       21159    21155       -4     

Impacted Files	Coverage Δ
erpnext/accounts/utils.py	73.30% <100.00%> (+0.31%)	⬆️
...tch_item_expiry_status/batch_item_expiry_status.py	66.66% <0.00%> (-1.26%)	⬇️
.../report/delayed_item_report/delayed_item_report.py	60.00% <0.00%> (-0.79%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	67.79% <0.00%> (-0.54%)	⬇️
...ounts/doctype/purchase_invoice/purchase_invoice.py	83.83% <0.00%> (ø)
...purchase_order_analysis/purchase_order_analysis.py	0.00% <0.00%> (ø)
...tation_comparison/supplier_quotation_comparison.py	0.00% <0.00%> (ø)
...xt/accounts/doctype/sales_invoice/sales_invoice.py	81.90% <0.00%> (+0.08%)	⬆️
erpnext/accounts/doctype/gl_entry/gl_entry.py	69.10% <0.00%> (+0.52%)	⬆️
... and 6 more

[ruthra-kumar]

@Mergifyio backport version-14-hotfix

[mergify]

backport version-14-hotfix

✅ Backports have been created

• #32679 fix: Integrity Error on PLE while submitting sales invoice (backport #32635) has been created for branch version-14-hotfix