refactor: ignore ERR journals in Statment of Accounts

[ruthra-kumar]

Statement of Accounts for General Ledger will have a checkbox to ignore Exchange Rate Revaluation and Exchange Gain Or Loss journals from the statement

[codecov]

Codecov Report

Merging #38820 (39ef75e) into develop (f7b2380) will increase coverage by 0.10%.
Report is 55 commits behind head on develop.
The diff coverage is 50.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #38820      +/-   ##
===========================================
+ Coverage    60.08%   60.18%   +0.10%     
===========================================
  Files          759      759              
  Lines        69556    69767     +211     
===========================================
+ Hits         41790    41992     +202     
- Misses       27766    27775       +9     

Files	Coverage Δ
erpnext/accounts/utils.py	73.82% <ø> (+0.03%)	⬆️
...t/accounts/report/general_ledger/general_ledger.py	69.64% <50.00%> (-0.03%)	⬇️
...ement_of_accounts/process_statement_of_accounts.py	54.91% <50.00%> (-0.13%)	⬇️

... and 24 files with indirect coverage changes

[ruthra-kumar]

test case added in General Ledger on #39671