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Pure MariaDB-identical conversion for Postgres compatibility. Split out of #56082. bank_clearance, pos_closing_entry, process_statement_of_accounts, party, utils, and sales_invoice/services/pos converted to frappe.qb; bundles erpnext/utilities/query.py (the get_match_conditions_qb helper, frappe#40075 follow-up) which process_statement_of_accounts depends on. No behaviour change on MariaDB. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>