refactor: optmize outstanding amount query

[ruthra-kumar]

Optimize the Voucher outstanding amount calculation query.

[codecov]

Codecov Report

Merging #38257 (8b04c1d) into develop (fb06ad7) will increase coverage by 0.00%.
Report is 46 commits behind head on develop.
The diff coverage is 73.68%.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #38257   +/-   ##
========================================
  Coverage    67.26%   67.27%           
========================================
  Files          757      757           
  Lines        60502    60520   +18     
========================================
+ Hits         40698    40715   +17     
- Misses       19804    19805    +1     

Files	Coverage Δ
erpnext/accounts/party.py	81.02% <ø> (ø)
erpnext/accounts/utils.py	73.33% <100.00%> (+0.16%)	⬆️
erpnext/controllers/sales_and_purchase_return.py	87.18% <100.00%> (+0.04%)	⬆️
erpnext/controllers/taxes_and_totals.py	95.30% <100.00%> (ø)
erpnext/hooks.py	100.00% <ø> (ø)
...serial_and_batch_bundle/serial_and_batch_bundle.py	73.15% <ø> (ø)
erpnext/stock/report/item_prices/item_prices.py	94.80% <ø> (ø)
.../report/accounts_receivable/accounts_receivable.py	89.68% <75.00%> (ø)
erpnext/selling/doctype/customer/customer.py	76.48% <80.00%> (ø)
...t/accounts/report/general_ledger/general_ledger.py	70.00% <0.00%> (ø)

... and 7 files with indirect coverage changes