perf: Ignore is_opening column in GL Queries (backport #45327)

[mergify]

Is Opening column allows users to add opening entries irrespective of posting date and fiscal year.
This should not ideally be allowed after the balance sheet is frozen for the first fiscal year in the system.

This column is used in all queries for getting opening balance, one more side effect this column has is since the posting date can be any date, the tables cannot be logically partitioned based on the posting date to make queries efficient. Once the user reaches large volume of data in GL Entry, these queries take a lot of time to execute and sometimes more than the report timeout limit.

Added a check to ignore this column in queries, once the user has imported all opening entries with posting date before the date system actually came to use with live entries, this column becomes irrelevant.

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This is an automatic backport of pull request #45327 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 993f40f has failed:

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Changes to be committed:
	modified:   erpnext/accounts/report/financial_statements.py
	modified:   erpnext/accounts/report/general_ledger/general_ledger.py
	modified:   erpnext/accounts/report/trial_balance/trial_balance.json
	modified:   erpnext/accounts/report/trial_balance/trial_balance.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/accounts_settings/accounts_settings.json
	both modified:   erpnext/accounts/doctype/accounts_settings/accounts_settings.py

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[frappe-pr-bot]

🎉 This PR is included in version 14.82.2 🎉

The release is available on GitHub release

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