fix: added parentheses for correct query formation for logical OR condition

[ljain112]

Issue:
Due to missing parenthesis, OR condition was executed outside the condition due to which cancelled opening GL Entries were included in the query.
Before:

SELECT 
  `account`, 
  `account_currency`, 
  SUM(`debit_in_account_currency`) `debit_in_account_currency`, 
  SUM(`credit_in_account_currency`) `credit_in_account_currency`, 
  SUM(`debit`) `debit`, 
  SUM(`credit`) `credit`, 
  `cost_center`, 
  `finance_book`, 
  `project`, 
  `account` 
FROM 
  `tabGL Entry` 
WHERE 
  `company` = 'Test' 
  AND `is_cancelled` = 0 
  AND `account` IN (...) 
  AND `posting_date` BETWEEN '2022-04-01' 
  AND '2023-03-31' 
  OR `is_opening` = 'Yes' 
  AND `voucher_type` <> 'Period Closing Voucher' 
GROUP BY 
  `cost_center`, 
  `finance_book`, 
  `project`, 
  `account`

After:

SELECT 
  `account`, 
  `account_currency`, 
  SUM(`debit_in_account_currency`) `debit_in_account_currency`, 
  SUM(`credit_in_account_currency`) `credit_in_account_currency`, 
  SUM(`debit`) `debit`, 
  SUM(`credit`) `credit`, 
  `cost_center`, 
  `finance_book`, 
  `project`, 
  `account` 
FROM 
  `tabGL Entry` 
WHERE 
  `company` = 'Test' 
  AND `is_cancelled` = 0 
  AND `account` IN ( ...) 
  AND (
    `posting_date` BETWEEN '2022-04-01' 
    AND '2023-03-31' 
    OR `is_opening` = 'Yes'
  ) 
  AND `voucher_type` <> 'Period Closing Voucher' 
GROUP BY 
  `cost_center`, 
  `finance_book`, 
  `project`, 
  `account`

Frappe Support Issue: https://support.frappe.io/app/hd-ticket/23051

[ruthra-kumar]

@ljain112
Also specify which versions to trigger backport for on future Pull Requests.