fix: do not include opening invoices in billed items to be received report by ljain112 [frappe] PR#46260

From: https://github.com/frappe/erpnext/pull/46260
Date: 2025-03-04 12:49:48+05:30

• fix: do not include opening invoices in billed items to be received report

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Checkout instructions

# Checkout locally
git fetch upstream
git switch ft-pr-46260

# Alternatively, re-take the changes
git switch develop
ft take ft-pr-46260

# Make changes then rebase
git rebase -i develop

# Fix or ignore conflicts
git checkout --theirs .
git rebase --continue

# Force-push changes
git push --force-with-lease