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fix: Exchange gain and loss booking on multi-currency invoice reconciliation (#32900)
* fix: Exchange gain and loss booking on multi-curreny invoice reconciliation
* test: Update test cases
* chore: Ignore SQL linting rule
* chore: Joural Entry for exchange gainand loss booking
* chore: Journal entry for exchange gain loss booking
* test: Update test case
* chore: Default exchange gain and loss account
(cherry picked from commit 9a3d947e89)
Co-authored-by: Deepesh Garg <deepeshgarg6@gmail.com>