fix: Reverse provisional entries on Purchase Invoice cancel

[deepeshgarg007]

For context read https://docs.erpnext.com/docs/v13/user/manual/en/accounts/purchase-invoice#45-provisional-accounting-for-expenses-only-for-non-stock-items

On cancellation of Purchase Invoice against a service Purchase Receipt, the provisional entries posted against the Purchase Receipt were not getting canceled and on amending the Purchase Invoice against reverse provisional entries were passed due to which the balances went off

To avoid this simply cancel reversal entries on Purchase Invoice cancel

[codecov]

Codecov Report

Merging #31233 (dc8e80e) into develop (77dcdff) will increase coverage by 0.34%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #31233      +/-   ##
===========================================
+ Coverage    63.25%   63.60%   +0.34%     
===========================================
  Files          986      986              
  Lines        67372    67444      +72     
===========================================
+ Hits         42619    42900     +281     
+ Misses       24753    24544     -209     

Impacted Files	Coverage Δ
...ounts/doctype/purchase_invoice/purchase_invoice.py	82.58% <100.00%> (+0.10%)	⬆️
...rial_no_valuation/incorrect_serial_no_valuation.py	85.96% <0.00%> (-10.53%)	⬇️
...unts/report/purchase_register/purchase_register.py	71.71% <0.00%> (-6.58%)	⬇️
...e_purchase_register/item_wise_purchase_register.py	74.25% <0.00%> (-3.97%)	⬇️
...e_sales_analytics/supplier_wise_sales_analytics.py	86.88% <0.00%> (-3.28%)	⬇️
erpnext/hr/doctype/shift_type/shift_type.py	86.41% <0.00%> (-2.47%)	⬇️
...value/warehouse_wise_item_balance_age_and_value.py	89.02% <0.00%> (-2.44%)	⬇️
erpnext/stock/reorder_item.py	73.33% <0.00%> (-0.84%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	84.92% <0.00%> (-0.80%)	⬇️
erpnext/stock/doctype/batch/batch.py	83.33% <0.00%> (-0.62%)	⬇️
... and 35 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #31260 fix: Reverse provisional entries on Purchase Invoice cancel (backport #31233) has been created for branch version-13-hotfix