fix: handling of exchange rate journals in AR/AP (backport #38004)

[mergify]

This is an automatic backport of pull request #38004 done by Mergify.
Cherry-pick of 1d8fcd6 has failed:

On branch mergify/bp/version-14/pr-38004
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Changes to be committed:
	modified:   erpnext/accounts/report/accounts_receivable/accounts_receivable.py

Unmerged paths:
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	both modified:   erpnext/accounts/report/accounts_receivable/accounts_receivable.js

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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[frappe-pr-bot]

🎉 This PR is included in version 14.47.4 🎉

The release is available on GitHub release

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