fix: AP filter to simulate employee advance as a ledger impacting voucher (backport #43070)

[mergify]

Issue

Expense Claims, Payment Entries and Journals allocated against Employee advance show up in Accounts Payable report as individual (unreconciled) entries. This is a known limitation in the system.

Cause

Accounts Payable report relies on the Primary document having Ledger impact to work properly. Since, Employee Advances don't post any ledger entries, Exp Claims or Payments allocated against advances cannot be linked with each other and hence end up reported as unallocated.

Workaround

AP report has a new filter 'Handle Employee Advances' to handle above scenario.

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This is an automatic backport of pull request #43070 done by Mergify.

[mergify]

Cherry-pick of 257e13c has failed:

On branch mergify/bp/version-15-hotfix/pr-43070
Your branch is ahead of 'origin/version-15-hotfix' by 1 commit.
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You are currently cherry-picking commit 257e13c299.
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Changes to be committed:
	modified:   erpnext/accounts/report/accounts_receivable/accounts_receivable.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/report/accounts_payable/accounts_payable.js

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