refactor: provision to filter on dimensions in reconciliation tool

[ruthra-kumar]

Payment Reconciliation tool will have provision to filter on Accounting Dimensions.

todo:

• Credit Note(JE) created on reconciling Sales Return to Invoice, should inherit its parent's dimensions
• Exchage Gain/Loss Journal should inherit dimension from its parent
• Add dynamic dimension filter's in the Get Outstanding Invoice and Get Outstanding Order popup dialog in Payment Entry
• test cases

resolves: #38227

[codecov]

Codecov Report

Attention: 13 lines in your changes are missing coverage. Please review.

Comparison is base (ad59069) 60.07% compared to head (7c2cb70) 60.12%.
Report is 104 commits behind head on develop.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #39054      +/-   ##
===========================================
+ Coverage    60.07%   60.12%   +0.05%     
===========================================
  Files          757      757              
  Lines        70407    70539     +132     
===========================================
+ Hits         42296    42413     +117     
- Misses       28111    28126      +15     

Files	Coverage Δ
...xt/accounts/doctype/payment_entry/payment_entry.py	79.73% <100.00%> (-0.10%)	⬇️
erpnext/accounts/utils.py	74.38% <100.00%> (+0.30%)	⬆️
erpnext/controllers/accounts_controller.py	85.40% <100.00%> (+0.28%)	⬆️
erpnext/hooks.py	100.00% <ø> (ø)
erpnext/stock/report/stock_ageing/stock_ageing.py	91.07% <100.00%> (+0.12%)	⬆️
...ounts/doctype/bank_transaction/bank_transaction.py	63.30% <85.71%> (+0.74%)	⬆️
...customer_ledger_summary/customer_ledger_summary.py	0.00% <0.00%> (ø)
...e/payment_reconciliation/payment_reconciliation.py	85.64% <85.89%> (-0.51%)	⬇️

... and 26 files with indirect coverage changes