fix: Exchange Rate Revaluation should only post on the currency that has balance in a 'zero' balance account

[ruthra-kumar]

On Accounts that have balance only in account currency, Journals created by Exchange Rate Revaluation cause debit - credit mismatch in Trial Balance report. ERR should only post to currencies that have balance.

[codecov]

Codecov Report

Merging #35794 (6694175) into develop (2a24423) will decrease coverage by 0.04%.
The diff coverage is 20.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #35794      +/-   ##
===========================================
- Coverage    64.13%   64.10%   -0.04%     
===========================================
  Files          810      810              
  Lines        61893    61932      +39     
===========================================
+ Hits         39695    39700       +5     
- Misses       22198    22232      +34     

Impacted Files	Coverage Δ
...ange_rate_revaluation/exchange_rate_revaluation.py	56.76% <20.00%> (-0.51%)	⬇️

... and 2 files with indirect coverage changes

[dineshpanchal93]

Are we going to push these changes in version-13 ?

[ruthra-kumar]

@dineshpanchal93
Exchange Rate Revaluation doctype has gone through a major refactor back in January #33165 which was done on v14. The changes in this PR is for the refactored v14 version. This can't be backported to v13.