fix: local variable 'stock_rbnb' referenced before assignment

[rohitwaghchaure]

Issue

  self.run_method("on_submit")
  File "apps/frappe/frappe/model/document.py", line 909, in run_method
    out = Document.hook(fn)(self, *args, **kwargs)
  File "apps/frappe/frappe/model/document.py", line 1259, in composer
    return composed(self, method, *args, **kwargs)
  File "apps/frappe/frappe/model/document.py", line 1241, in runner
    add_to_return_value(self, fn(self, *args, **kwargs))
  File "apps/frappe/frappe/model/document.py", line 906, in fn
    return method_object(*args, **kwargs)
  File "apps/erpnext/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py", line 92, in on_submit
    self.make_gl_entries()
  File "apps/erpnext/erpnext/controllers/stock_controller.py", line 73, in make_gl_entries
    gl_entries = self.get_gl_entries(warehouse_account)
  File "apps/erpnext/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py", line 253, in get_gl_entries
    self.make_item_gl_entries(gl_entries, warehouse_account)
  File "apps/erpnext/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py", line 295, in make_item_gl_entries
    against_account=stock_rbnb,
UnboundLocalError: local variable 'stock_rbnb' referenced before assignment

[codecov]

Codecov Report

Merging #33712 (1de4742) into develop (6b31c27) will decrease coverage by 0.01%.
The diff coverage is 75.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #33712      +/-   ##
===========================================
- Coverage    64.14%   64.14%   -0.01%     
===========================================
  Files          819      819              
  Lines        59160    59161       +1     
===========================================
  Hits         37946    37946              
- Misses       21214    21215       +1     

Impacted Files	Coverage Δ
...e/subcontracting_receipt/subcontracting_receipt.py	91.39% <75.00%> (-0.50%)	⬇️