fix: payment reco for jv with negative dr or cr amount (backport #44197)

[mergify]

Currently, Payment Reconciliation for Journal Entries with negative debit or credit amounts is not supported.
Steps To Replicate:

• Create a Purchase Invoice.
• Create a Journal Entry with a negative credit balance for payment.
• Use the Payment Reconciliation tool for reconciling.(Entry will not be fetched.)

backport version-15

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This is an automatic backport of pull request #44197 done by Mergify.