fix: prevent Return Invoices(Credit/Debit Note) from using a different account (backport #39559)

[mergify]

This is an automatic backport of pull request #39559 done by Mergify.
Cherry-pick of 6f2fae1 has failed:

On branch mergify/bp/version-14-hotfix/pr-39559
Your branch is up to date with 'origin/version-14-hotfix'.

You are currently cherry-picking commit 6f2fae1b61.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/controllers/accounts_controller.py

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of bdca718 has failed:

On branch mergify/bp/version-14-hotfix/pr-39559
Your branch is ahead of 'origin/version-14-hotfix' by 2 commits.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit bdca718103.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

no changes added to commit (use "git add" and/or "git commit -a")

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

---

Mergify commands and options

More conditions and actions can be found in the documentation.

You can also trigger Mergify actions by commenting on this pull request:

• @Mergifyio refresh will re-evaluate the rules
• @Mergifyio rebase will rebase this PR on its base branch
• @Mergifyio update will merge the base branch into this PR
• @Mergifyio backport <destination> will backport this PR on <destination> branch

Additionally, on Mergify dashboard you can:

• look at your merge queues
• generate the Mergify configuration with the config editor.

Finally, you can contact us on https://mergify.com

[frappe-pr-bot]

🎉 This PR is included in version 14.61.3 🎉

The release is available on GitHub release

Your semantic-release bot 📦🚀