fix: don't allow to make reposting entry for closing stock balance period

[rohitwaghchaure]

User shouldn't be able to create the Reposting Entry if the closing stock balance has already been created for the same period.

After Changes

Created closing stock balance for the 31st May 2023 and tried to create reposting entry for the 16th May 2023 then system has throw the below error

[codecov]

Codecov Report

Merging #35611 (96c5c7b) into develop (9e650a0) will increase coverage by 0.35%.
The diff coverage is 88.23%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #35611      +/-   ##
===========================================
+ Coverage    63.92%   64.27%   +0.35%     
===========================================
  Files          812      811       -1     
  Lines        61792    62051     +259     
===========================================
+ Hits         39501    39886     +385     
+ Misses       22291    22165     -126     

Impacted Files	Coverage Δ
...ype/repost_item_valuation/repost_item_valuation.py	74.65% <88.23%> (+1.52%)	⬆️

... and 54 files with indirect coverage changes