fix(accounts): make two Query Report SQLs valid on Postgres (loose GROUP BY + no-op ORDER BY) (#56369)

* fix(accounts): wrap loose finance_book in max() in Trial Balance (Simple) (Postgres)

The Trial Balance (Simple) Query Report selects `finance_book` but groups only
by `fiscal_year, company, posting_date, account`. PostgreSQL rejects the
non-grouped, non-aggregated column:

    column "tabGL Entry.finance_book" must appear in the GROUP BY clause or be
    used in an aggregate function

MariaDB tolerates it and returns an arbitrary finance_book per group.

Wrapping it in `max(finance_book)` keeps the row count identical (the GROUP BY
is unchanged) and makes PostgreSQL valid. Adding finance_book to GROUP BY would
split each group into N rows and change the MariaDB row count, so it is not an
option. This replaces MariaDB's previously arbitrary finance_book value with a
deterministic one (the only sanctioned MariaDB-output change); the row count is
preserved.

* fix(accounts): make Sales Partners Commission valid on Postgres (ORDER BY + div-by-zero)

The Sales Partners Commission Query Report had two PostgreSQL problems:

1. It ended with `ORDER BY "Total Commission:Currency:120"`, but the alias the
   query produces is `"Total Commission:Currency:170"` (width 170, not 120), so
   the ORDER BY never referenced a real output column. On MariaDB a double-quoted
   token is a string literal — a no-op sort that never errored. On PostgreSQL a
   double-quoted token is an identifier, so it errors with
   `column "Total Commission:Currency:120" does not exist` (and single-quoting it
   instead trips `non-integer constant in ORDER BY`). Since the clause was always
   a no-op on MariaDB, it is removed — MariaDB's group-order output is unchanged
   and the report runs on PostgreSQL.

2. `sum(total_commission)*100 / sum(amount_eligible_for_commission)` has an
   unguarded divisor: the inner query filters `total_commission`/`base_net_total`
   but not `amount_eligible_for_commission`, so a partner whose rows sum to 0
   there makes MariaDB return NULL but PostgreSQL raise `division by zero`. Wrap
   it in `NULLIF(sum(amount_eligible_for_commission), 0)` — NULL on both engines.

Both verified live on MariaDB and PostgreSQL.

erpnext/accounts/report/sales_partners_commission/sales_partners_commission.json

@@ -16,7 +16,7 @@
  "name": "Sales Partners Commission",
  "owner": "Administrator",
  "prepared_report": 0,
- "query": "SELECT\n   sales_partner as \"Sales Partner:Link / Sales Partner:220\",\n   sum(base_net_total) as \"Invoiced Amount (Excl. Tax):Currency:220\",\n   sum(amount_eligible_for_commission) as \"Amount Eligible for Commission:Currency:220\",\n   sum(total_commission) as \"Total Commission:Currency:170\",\n   sum(total_commission)*100 / sum(amount_eligible_for_commission) as \"Average Commission Rate:Percent:220\"\nFROM\n   (\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabSales Invoice` \n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n\n      UNION ALL\n\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabPOS Invoice`\n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n   ) AS sub\nGROUP BY\n   sales_partner\nORDER BY\n   \"Total Commission:Currency:120\"",
+ "query": "SELECT\n   sales_partner as \"Sales Partner:Link / Sales Partner:220\",\n   sum(base_net_total) as \"Invoiced Amount (Excl. Tax):Currency:220\",\n   sum(amount_eligible_for_commission) as \"Amount Eligible for Commission:Currency:220\",\n   sum(total_commission) as \"Total Commission:Currency:170\",\n   sum(total_commission)*100 / NULLIF(sum(amount_eligible_for_commission), 0) as \"Average Commission Rate:Percent:220\"\nFROM\n   (\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabSales Invoice` \n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n\n      UNION ALL\n\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabPOS Invoice`\n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n   ) AS sub\nGROUP BY\n   sales_partner",
  "ref_doctype": "Sales Invoice",
  "report_name": "Sales Partners Commission",
  "report_type": "Query Report",

erpnext/accounts/report/trial_balance_simple/trial_balance_simple.json

@@ -22,7 +22,7 @@
  "name": "Trial Balance (Simple)", 
  "owner": "Administrator", 
  "prepared_report": 0, 
- "query": "select fiscal_year as \"Fiscal Year:Data:80\",\n\tcompany as \"Company:Data:220\",\n\tposting_date as \"Posting Date:Date:100\",\n\taccount as \"Account:Data:380\",\n\tsum(debit) as \"Debit:Currency:140\",\n\tsum(credit) as \"Credit:Currency:140\",\n\tfinance_book as \"Finance Book:Link/Finance Book:140\"\nfrom `tabGL Entry`\nwhere is_cancelled = 0 and company = %(company)s\ngroup by fiscal_year, company, posting_date, account\norder by fiscal_year, company, posting_date, account",
+ "query": "select fiscal_year as \"Fiscal Year:Data:80\",\n\tcompany as \"Company:Data:220\",\n\tposting_date as \"Posting Date:Date:100\",\n\taccount as \"Account:Data:380\",\n\tsum(debit) as \"Debit:Currency:140\",\n\tsum(credit) as \"Credit:Currency:140\",\n\tmax(finance_book) as \"Finance Book:Link/Finance Book:140\"\nfrom `tabGL Entry`\nwhere is_cancelled = 0 and company = %(company)s\ngroup by fiscal_year, company, posting_date, account\norder by fiscal_year, company, posting_date, account",
  "ref_doctype": "GL Entry", 
  "report_name": "Trial Balance (Simple)", 
  "report_type": "Query Report",