fix: index error on Exchange Rate Revaluation creation (backport #40495)

[mergify]

Traceback (most recent call last):
  File "apps/frappe/frappe/app.py", line 110, in application
    response = frappe.api.handle(request)
  File "apps/frappe/frappe/api/__init__.py", line 49, in handle
    data = endpoint(**arguments)
  File "apps/frappe/frappe/api/v1.py", line 36, in handle_rpc_call
    return frappe.handler.handle()
  File "apps/frappe/frappe/handler.py", line 49, in handle
    data = execute_cmd(cmd)
  File "apps/frappe/frappe/handler.py", line 85, in execute_cmd
    return frappe.call(method, **frappe.form_dict)
  File "apps/frappe/frappe/__init__.py", line 1795, in call
    return fn(*args, **newargs)
  File "apps/frappe/frappe/utils/typing_validations.py", line 31, in wrapper
    return func(*args, **kwargs)
  File "apps/erpnext/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py", line 634, in get_account_details
    row = account_with_new_balance[0]
IndexError: list index out of range

Internal Reference: 10982

---

This is an automatic backport of pull request #40495 done by Mergify.

[frappe-pr-bot]

🎉 This PR is included in version 15.17.2 🎉

The release is available on GitHub release

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