fix: create entries for only PR items present in LCV

[GursheenK]

Problem
KeyError is thrown while submitting LCV for a Purchase Invoice where items do not match.

Steps to replicate bug

1. Create a Purchase Invoice with multiple items.
2. Create a LCV and select the PI in the Purchase Receipts table.
3. Fetch items from the Purchase Invoice by clicking Get Items from Purchase Receipts.
4. Delete some items from the Purchase Receipt Items child table.
5. Allocate the total tax amount among remaining items.
6. Submit the document.

Screenshot

Fix
Added check to ensure GL entries are made only for items present in the LCV.

no-docs

[codecov]

Codecov Report

Merging #36852 (d2ffa07) into develop (9d330a1) will increase coverage by 0.00%.
Report is 16 commits behind head on develop.
The diff coverage is 85.18%.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #36852   +/-   ##
========================================
  Coverage    65.42%   65.42%           
========================================
  Files          794      794           
  Lines        62172    62181    +9     
========================================
+ Hits         40673    40681    +8     
- Misses       21499    21500    +1     

Files Changed	Coverage Δ
..._integrations/connectors/woocommerce_connection.py	0.00% <0.00%> (ø)
...xt/accounts/doctype/payment_entry/payment_entry.py	83.50% <100.00%> (ø)
...ounts/doctype/purchase_invoice/purchase_invoice.py	84.07% <100.00%> (+0.02%)	⬆️
erpnext/controllers/accounts_controller.py	86.11% <100.00%> (ø)
erpnext/controllers/selling_controller.py	80.88% <100.00%> (ø)
erpnext/e_commerce/shopping_cart/cart.py	52.39% <100.00%> (ø)
...cturing/doctype/production_plan/production_plan.py	80.26% <100.00%> (ø)
...doctype/landed_cost_voucher/landed_cost_voucher.py	87.59% <100.00%> (+0.47%)	⬆️
...stock/doctype/purchase_receipt/purchase_receipt.py	91.35% <100.00%> (+0.01%)	⬆️

... and 2 files with indirect coverage changes