fix: add cost center in gl entry for advance payment entry

[AfshanKhan]

Problem:

When allocating advance payment in sales invoice and submitting it creates GL without cost center mentioned in sales invoice.
Because of this when checking Accounts Receivable Reports with a filter of cost center gives the paid sales invoice showing outstanding balance.

Steps to replicate:

1. Make a payment entry for a customer.
2. Now make a Sales Invoice with a cost center for that customer and allocate advance as the payment that was created.
3. After submitting Sales Invoice check Accounts Receivable Reports and add that cost center in filters.
4. The Sales invoice even thought it is paid is shown as one containing outstanding balance.

[codecov]

Codecov Report

Merging #27840 (868abf5) into develop (4bbe434) will decrease coverage by 0.02%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #27840      +/-   ##
===========================================
- Coverage    54.48%   54.46%   -0.03%     
===========================================
  Files         1254     1254              
  Lines        67717    67720       +3     
===========================================
- Hits         36893    36881      -12     
- Misses       30824    30839      +15     

Impacted Files	Coverage Δ
...xt/accounts/doctype/payment_entry/payment_entry.py	69.67% <100.00%> (+0.08%)	⬆️
...t/payroll/doctype/payroll_period/payroll_period.py	65.45% <0.00%> (-5.46%)	⬇️
erpnext/education/doctype/student/student.py	73.95% <0.00%> (-3.13%)	⬇️
erpnext/stock/reorder_item.py	74.57% <0.00%> (-2.55%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	45.09% <0.00%> (-1.97%)	⬇️
erpnext/stock/stock_ledger.py	85.40% <0.00%> (-1.63%)	⬇️
.../report/stock_projected_qty/stock_projected_qty.py	88.31% <0.00%> (-1.30%)	⬇️
erpnext/payroll/doctype/salary_slip/salary_slip.py	83.42% <0.00%> (-0.81%)	⬇️
erpnext/accounts/utils.py	59.38% <0.00%> (+0.18%)	⬆️
...stock/doctype/purchase_receipt/purchase_receipt.py	90.61% <0.00%> (+0.26%)	⬆️
... and 5 more

[AfshanKhan]

@Mergifyio backport version-13-hotfix

[mergify]

Command backport version-13-hotfix: pending

backport version-13-hotfix is pending

[mergify]

Command backport version-13-hotfix: success

Backports have been created

• #27915 fix: add cost center in gl entry for advance payment entry (backport #27840) has been created for branch version-13-hotfix