fix: payments irrespective of party types

[GursheenK]

Problem
Currently, when a Payment Entry is created, the ledger entries that get generated are configured in a way that does not allow the following scenarios -

• Receive from a Payable Party Type like Supplier / Shareholder / Employee.
• Pay to a Receivable Party Type like Customer.

Solution

• Remove the validation for checking negative outstanding amounts.
• Use the Payment Type instead of Party Type field for determining how GL entries are created for a payment.

Resolves #37124

no-docs

[codecov]

Codecov Report

Merging #37828 (2984a86) into develop (7a3e4a8) will increase coverage by 0.08%.
Report is 102 commits behind head on develop.
The diff coverage is 82.97%.

@@             Coverage Diff             @@
##           develop   #37828      +/-   ##
===========================================
+ Coverage    67.33%   67.41%   +0.08%     
===========================================
  Files          757      757              
  Lines        60147    60326     +179     
===========================================
+ Hits         40497    40666     +169     
- Misses       19650    19660      +10     

Files	Coverage Δ
...xt/accounts/doctype/payment_entry/payment_entry.py	83.56% <100.00%> (-0.21%)	⬇️
.../report/accounts_receivable/accounts_receivable.py	89.96% <100.00%> (-0.64%)	⬇️
..._receivable_summary/accounts_receivable_summary.py	92.15% <100.00%> (+0.07%)	⬆️
erpnext/accounts/utils.py	73.22% <100.00%> (+0.09%)	⬆️
erpnext/controllers/status_updater.py	88.42% <ø> (ø)
erpnext/selling/doctype/sales_order/sales_order.py	79.12% <ø> (ø)
...doctype/landed_cost_voucher/landed_cost_voucher.py	87.59% <ø> (ø)
...tax_withholding_details/tax_withholding_details.py	79.87% <71.42%> (+0.42%)	⬆️

... and 33 files with indirect coverage changes

[deepeshgarg007]

Use get_all instead of get_list, get_list might cause unwanted permission issues