fix: add revaluation journal filter in Payable report

[ruthra-kumar]

continues: #38004

[codecov]

Codecov Report

Merging #38119 (7db1127) into develop (6e0362d) will decrease coverage by 0.15%.
Report is 27 commits behind head on develop.
The diff coverage is 1.13%.

❗ Current head 7db1127 differs from pull request most recent head 1342017. Consider uploading reports for the commit 1342017 to get more accurate results

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #38119      +/-   ##
===========================================
- Coverage    67.40%   67.26%   -0.15%     
===========================================
  Files          757      757              
  Lines        60459    60487      +28     
===========================================
- Hits         40750    40684      -66     
- Misses       19709    19803      +94     

Files	Coverage Δ
.../report/accounts_receivable/accounts_receivable.py	89.83% <0.00%> (ø)
erpnext/accounts/utils.py	73.17% <50.00%> (-0.06%)	⬇️
erpnext/utilities/bulk_transaction.py	0.00% <0.00%> (-69.90%)	⬇️
...ctype/bulk_transaction_log/bulk_transaction_log.py	0.00% <0.00%> (-31.04%)	⬇️

... and 5 files with indirect coverage changes

[ruthra-kumar]

@mergify backport version-14

[mergify]

backport version-14

✅ Backports have been created

• #38140 fix: add revaluation journal filter in Payable report (backport #38119) has been created for branch version-14 but encountered conflicts