refactor: add a new filter flag in Process Statement of Accounts by ruthra-kumar [frappe] PR#42733

From: https://github.com/frappe/erpnext/pull/42733
Date: 2024-08-13 10:42:32+05:30

• refactor: pass filter to General Ledger
• refactor: cr and dr note filter in Statement of Accounts
• refactor: combine vouchers from both ignore

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Diagnostics

pre-commit failed for source commit: 0cf478c4c26f61b1e23195a27468f69cbb21b7b4
Run ruff formatter.......................................................Failed
- hook id: ruff-format
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<details>
<summary>Checkout instructions</summary>

```sh
# Checkout locally
git fetch upstream
git switch ft-pr-42733

# Alternatively, re-take the changes
git switch develop
ft take ft-pr-42733

# Make changes then rebase
git rebase -i develop

# Fix or ignore conflicts
git checkout --theirs .
git rebase --continue

# Force-push changes
git push --force-with-lease
```

</details>