fix: incorrect sales invoice status set if rounding adjustment is set

[nextchamp-saqib]

Introduced with #27625

Case:
due_date = any_future_date

grand_total = 499.5
rounding_adjustment = 0.5
rounded_total = 500
oustanding_amount = 500

with the above values, the status of the invoice is set as Overdue because,
is_overdue returns True since grand_total - outstanding_amount is negative

[nextchamp-saqib]

Already being worked on with #27921