fix: fetch party and advance accounts

[GursheenK]

Bug
The get_party_account util returns incorrect type of output (string instead of list) for certain cases when the advance account is fetched along with the party account.

Screenshot

Fix

• Simplified the function a little to avoid repeated checks and use a single return type.
• Since fetching the party advance account does not have much to do with the default party account and is only used for fewer scenarios, separated that logic out instead of using a common util.
• Set liability account in payment entry for all party types resolving - Payment Entry- Employee advance account not select in Account Paid Side #39619

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 60.20%. Comparing base (079cd30) to head (0f0edc1).
Report is 558 commits behind head on develop.

❗ Current head 0f0edc1 differs from pull request most recent head cd74100. Consider uploading reports for the commit cd74100 to get more accurate results

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #39029   +/-   ##
========================================
  Coverage    60.19%   60.20%           
========================================
  Files          757      757           
  Lines        70799    70803    +4     
========================================
+ Hits         42620    42627    +7     
+ Misses       28179    28176    -3     

Files	Coverage Δ
...xt/accounts/doctype/payment_entry/payment_entry.py	79.96% <100.00%> (ø)
erpnext/accounts/party.py	81.61% <100.00%> (+0.18%)	⬆️
...unts/report/purchase_register/purchase_register.py	86.33% <100.00%> (ø)
...t/accounts/report/sales_register/sales_register.py	70.35% <100.00%> (ø)
erpnext/accounts/report/utils.py	78.36% <100.00%> (ø)
erpnext/controllers/accounts_controller.py	85.42% <100.00%> (ø)

... and 2 files with indirect coverage changes

[stale]

This pull request has been automatically marked as inactive because it has not had recent activity. It will be closed within 3 days if no further activity occurs, but it only takes a comment to keep a contribution alive :) Also, even if it is closed, you can always reopen the PR when you're ready. Thank you for contributing.

[stale]

This pull request has been automatically marked as inactive because it has not had recent activity. It will be closed within 3 days if no further activity occurs, but it only takes a comment to keep a contribution alive :) Also, even if it is closed, you can always reopen the PR when you're ready. Thank you for contributing.

[stale]

This pull request has been automatically marked as inactive because it has not had recent activity. It will be closed within 3 days if no further activity occurs, but it only takes a comment to keep a contribution alive :) Also, even if it is closed, you can always reopen the PR when you're ready. Thank you for contributing.