refactor: Use db.set_single_value

[ankush]

I just applied semgrep autofix. Untested completely, review before merging.

- id: frappe-set-value-semantics
  patterns:
    - pattern-either:
      - pattern: frappe.db.set_value($DOCTYPE, None, $...AFTER)
      - pattern: frappe.db.set_value($DOCTYPE, $DOCTYPE, $...AFTER)
  fix: frappe.db.set_single_value($DOCTYPE, $...AFTER)
  message: |
    If $DOCTYPE is a single doctype then using `frappe.db.set_value` is discouraged for setting values in DB. Use db.set_single_value for single doctype instead.
  languages: [python]
  severity: ERROR

[codecov]

Codecov Report

Merging #35668 (8b5b4ec) into develop (e3802d1) will increase coverage by 0.02%.
The diff coverage is 88.63%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #35668      +/-   ##
===========================================
+ Coverage    63.92%   63.94%   +0.02%     
===========================================
  Files          812      811       -1     
  Lines        61785    61856      +71     
===========================================
+ Hits         39495    39554      +59     
- Misses       22290    22302      +12     

Impacted Files	Coverage Δ
...rpnext/accounts/doctype/fiscal_year/fiscal_year.py	56.00% <0.00%> (ø)
...xt/accounts/doctype/journal_entry/journal_entry.py	69.17% <0.00%> (-0.10%)	⬇️
erpnext/setup/install.py	23.00% <0.00%> (+0.45%)	⬆️
erpnext/stock/stock_balance.py	56.96% <0.00%> (ø)
...e/payment_reconciliation/payment_reconciliation.py	94.20% <100.00%> (+0.09%)	⬆️
...x_withholding_category/tax_withholding_category.py	85.65% <100.00%> (+0.94%)	⬆️
.../report/accounts_receivable/accounts_receivable.py	72.24% <100.00%> (+0.29%)	⬆️
erpnext/stock/doctype/item/item.py	85.66% <100.00%> (ø)

... and 7 files with indirect coverage changes