fix: Subcontracting Receipt GL Entries (backport #40773) (backport #40978)

[mergify]

RM Cost = 1000
Service Cost = 100
Additional Cost = 200
Finished Good Valuation = 1300

Account	Debit	Credit
Accepted Warehouse A/c	1300
Item Expense A/c		1300
Supplier Warehouse A/c		1000
Item Expense A/c	1000
Additional Cost Expense Account		200
Item Expense A/c	200
	2500	2500

Closes: #40177

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This is an automatic backport of pull request #40773 done by Mergify.

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This is an automatic backport of pull request #40978 done by Mergify.

[mergify]

Cherry-pick of c2c4548 has failed:

On branch mergify/bp/version-14/pr-40978
Your branch is up to date with 'origin/version-14'.

You are currently cherry-picking commit c2c4548cc0.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[frappe-pr-bot]

🎉 This PR is included in version 14.67.1 🎉

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