feat: Refund entry against loans (backport #29460)

[mergify]

This is an automatic backport of pull request #29460 done by Mergify.
Cherry-pick of c68c70f has failed:

On branch mergify/bp/version-13-pre-release/pr-29460
Your branch is up to date with 'origin/version-13-pre-release'.

You are currently cherry-picking commit c68c70f8bc.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   erpnext/loan_management/doctype/loan/loan.js
	modified:   erpnext/loan_management/doctype/loan/loan.py
	modified:   erpnext/loan_management/doctype/loan/test_loan.py
	modified:   erpnext/loan_management/doctype/loan_disbursement/loan_disbursement.py
	modified:   erpnext/loan_management/doctype/loan_type/loan_type.js
	modified:   erpnext/loan_management/doctype/loan_type/loan_type.json
	new file:   erpnext/patches/v13_0/update_disbursement_account.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/loan_management/doctype/loan/loan.json
	both modified:   erpnext/patches.txt

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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