fix: Purchase Receipt Provisional Accounting GL Entries

[s-aga-r]

Source / Ref: 1081

Problem: GL Entries gets created based on item.amount instead of item.base_amount for non-stock item with Provisional Accounting For Non-Stock Items enabled.

Steps to Replicate:

• Enable Provisional Accounting For Non Stock Items for the Company.
• Create a Purchase Receipt for a non-stock item, and select the Supplier having a different Currency than the Company.
• Check the GL Entries, which will have amount in Base Currency (Company Currency).

Before:

After:

Close: #36965

[codecov]

Codecov Report

Merging #37046 (1c78a5a) into develop (0d5c8f0) will increase coverage by 0.09%.
Report is 32 commits behind head on develop.
The diff coverage is 60.31%.

@@             Coverage Diff             @@
##           develop   #37046      +/-   ##
===========================================
+ Coverage    65.93%   66.03%   +0.09%     
===========================================
  Files          796      796              
  Lines        62756    62761       +5     
===========================================
+ Hits         41381    41442      +61     
+ Misses       21375    21319      -56     

Files Changed	Coverage
...t_reconciliation/process_payment_reconciliation.py	0.00%
...stock/doctype/purchase_receipt/purchase_receipt.py	ø
...t/accounts/report/general_ledger/general_ledger.py	22.22%
...preciation_schedule/asset_depreciation_schedule.py	50.00%
...ets/doctype/asset_maintenance/asset_maintenance.py	50.00%
...ement_of_accounts/process_statement_of_accounts.py	77.77%
erpnext/assets/doctype/asset/asset.py	81.81%
...tax_withholding_details/tax_withholding_details.py	100.00%
...t/manufacturing/doctype/bom_creator/bom_creator.py	100.00%
...cturing/doctype/production_plan/production_plan.py	100.00%
... and 1 more