refactor: migrating data from GL to payment ledger using raw SQL

[ruthra-kumar]

Given the relatively large amount of data in GL Entry, the original patch to migrate data from GL Entry to payment ledger may face performance issues. Hence the patch file has been modified to use raw sql to perform insertion directly into Payment Ledger table.

Changes in PR:

• Patch logic has been modified to use raw SQL for insertion.
• creation, modified, modified_by doctype fields are also included in migration. Creation field is required by AR/AP report. This also serves in maintaining data integrity.
• Removed Payment Ledger naming expression

[codecov]

Codecov Report

Merging #31182 (e2c5243) into develop (3019f93) will increase coverage by 0.42%.
The diff coverage is n/a.

@@             Coverage Diff             @@
##           develop   #31182      +/-   ##
===========================================
+ Coverage    63.04%   63.47%   +0.42%     
===========================================
  Files          986      988       +2     
  Lines        67343    67605     +262     
===========================================
+ Hits         42457    42909     +452     
+ Misses       24886    24696     -190     

Impacted Files	Coverage Δ
...unts/report/purchase_register/purchase_register.py	34.21% <0.00%> (-44.08%)	⬇️
...ext/accounts/report/balance_sheet/balance_sheet.py	36.36% <0.00%> (-21.82%)	⬇️
...e_purchase_register/item_wise_purchase_register.py	57.42% <0.00%> (-20.80%)	⬇️
...rpnext/accounts/doctype/shareholder/shareholder.py	80.00% <0.00%> (-10.00%)	⬇️
...urity_shortfall/process_loan_security_shortfall.py	93.75% <0.00%> (-6.25%)	⬇️
erpnext/hr/doctype/job_offer/job_offer.py	82.92% <0.00%> (-4.88%)	⬇️
...it_and_loss_statement/profit_and_loss_statement.py	71.42% <0.00%> (-3.90%)	⬇️
...ext/stock/doctype/stock_entry/stock_entry_utils.py	93.33% <0.00%> (-2.32%)	⬇️
erpnext/stock/doctype/warehouse/warehouse.py	77.62% <0.00%> (-2.10%)	⬇️
...cturing/doctype/bom_update_tool/bom_update_tool.py	79.31% <0.00%> (-1.94%)	⬇️
... and 77 more

[ankush]

framework has (undocumented) util for this

https://github.com/frappe/frappe/blob/111060224b42012932fd5b29d9d07e8391794229/frappe/utils/__init__.py#L863