fix(accounts): rollback before log_error in deferred-accounting in_test branch (Postgres)

book_deferred_entries' make_gl_entries failure path: the else branch already rolls back before log_error, but the frappe.in_test branch ran doc.log_error then re-raised with no rollback -> on Postgres log_error hits InFailedSqlTransaction and masks the original error. Rollback before log_error in the in_test branch too. No-op on MariaDB.

erpnext/accounts/deferred_revenue.py

@@ -582,6 +582,7 @@ def make_gl_entries(
 				frappe.db.commit()
 		except Exception as e:
 			if frappe.in_test:
+				frappe.db.rollback()
 				doc.log_error(f"Error while processing deferred accounting for Invoice {doc.name}")
 				raise e
 			else: