fix: carry item-level project to Purchase Receipt GL entries (#56568)

Purchase Receipt stock and asset GL lines used the item row's cost center
but always fell back to the document-level project, unlike Purchase Invoice
which uses the item-level project. add_gl_entry accepted a project argument
but never wrote it to the GL dict, so the inward, Stock Received But Not
Billed, landed cost, divisional loss, sub-contracting and exchange rate
lines dropped the row's project.

Write project into the GL dict and pass project=item.project on the entries
that were missing it, so project behaves like cost center and matches
Purchase Invoice.

Ticket: 72523

erpnext/accounts/services/base_gl_composer.py

@@ -150,6 +150,9 @@ def add_gl_entry(
 		"remarks": remarks,
 	}
 
+	if project:
+		gl_entry["project"] = project
+
 	if voucher_detail_no:
 		gl_entry["voucher_detail_no"] = voucher_detail_no
 

erpnext/stock/doctype/purchase_receipt/services/gl_composer.py

@@ -67,6 +67,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 				remarks=remarks,
 				against_account=stock_asset_rbnb,
 				account_currency=account_currency,
+				project=item.project,
 				item=item,
 			)
 
@@ -118,6 +119,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 					against_account=stock_asset_account_name,
 					debit_in_account_currency=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
 					account_currency=account_currency,
+					project=item.project,
 					item=item,
 				)
 
@@ -141,6 +143,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 							against_account=doc.supplier,
 							debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
 							account_currency=account_currency,
+							project=item.project,
 							item=item,
 						)
 
@@ -154,6 +157,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 							against_account=doc.supplier,
 							debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
 							account_currency=account_currency,
+							project=item.project,
 							item=item,
 						)
 
@@ -214,6 +218,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 					remarks=remarks,
 					against_account=stock_asset_account_name,
 					account_currency=supplier_warehouse_account_currency,
+					project=item.project,
 					item=item,
 				)