fix: TypeError in PR for non-stock item (backport #37819) (#37842)

* fix: `TypeError` in PR for non-stock item

(cherry picked from commit 028b3e2)

# Conflicts:
#	erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

* chore: `conflicts`

---------

Co-authored-by: s-aga-r <sagarsharma.s312@gmail.com>

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -562,11 +562,10 @@ def make_item_gl_entries(self, gl_entries, warehouse_account=None):
 							item=d,
 						)
 
-				elif (
-					d.warehouse not in warehouse_with_no_account
-					or d.rejected_warehouse not in warehouse_with_no_account
+				elif (d.warehouse and d.warehouse not in warehouse_with_no_account) or (
+					d.rejected_warehouse and d.rejected_warehouse not in warehouse_with_no_account
 				):
-					warehouse_with_no_account.append(d.warehouse)
+					warehouse_with_no_account.append(d.warehouse or d.rejected_warehouse)
 			elif (
 				d.item_code not in stock_items
 				and not d.is_fixed_asset