fix: Ignore loan repayments made from salary slip (backport #30884)

[mergify]

This is an automatic backport of pull request #30884 done by Mergify.

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[codecov]

Codecov Report

Merging #30890 (e8d6eb2) into develop (1b285cf) will increase coverage by 0.00%.
The diff coverage is 0.00%.

@@           Coverage Diff            @@
##           develop   #30890   +/-   ##
========================================
  Coverage    62.98%   62.98%           
========================================
  Files          983      983           
  Lines        67059    67062    +3     
========================================
+ Hits         42239    42242    +3     
  Misses       24820    24820           

Impacted Files	Coverage Δ
.../accounts/doctype/bank_clearance/bank_clearance.py	66.15% <ø> (ø)
...nk_reconciliation_tool/bank_reconciliation_tool.py	43.34% <ø> (ø)
...liation_statement/bank_reconciliation_statement.py	20.23% <0.00%> (-0.75%)	⬇️
...e/asset_value_adjustment/asset_value_adjustment.py	86.04% <0.00%> (-3.49%)	⬇️
...t/accounts/report/sales_register/sales_register.py	70.76% <0.00%> (-1.17%)	⬇️
...em_wise_sales_register/item_wise_sales_register.py	61.08% <0.00%> (-0.91%)	⬇️
...cial_statement/consolidated_financial_statement.py	89.71% <0.00%> (-0.63%)	⬇️
erpnext/accounts/report/financial_statements.py	35.24% <0.00%> (-0.39%)	⬇️
erpnext/accounts/party.py	82.42% <0.00%> (-0.29%)	⬇️
erpnext/controllers/accounts_controller.py	85.34% <0.00%> (-0.24%)	⬇️
... and 9 more