refactor: use db independent offset syntax (#31345)

* chore: use db independent offset syntax

* fix: typo

* style: reformat code to black spec

Co-authored-by: Ankush Menat <ankush@frappe.io>
diff --git a/erpnext/controllers/queries.py b/erpnext/controllers/queries.py
index eeb5a7f..1497b18 100644
--- a/erpnext/controllers/queries.py
+++ b/erpnext/controllers/queries.py
@@ -33,7 +33,7 @@
 			if(locate(%(_txt)s, employee_name), locate(%(_txt)s, employee_name), 99999),
 			idx desc,
 			name, employee_name
-		limit %(start)s, %(page_len)s""".format(
+		limit %(page_len)s offset %(start)s""".format(
 			**{
 				"fields": ", ".join(fields),
 				"key": searchfield,
@@ -65,7 +65,7 @@
 			if(locate(%(_txt)s, company_name), locate(%(_txt)s, company_name), 99999),
 			idx desc,
 			name, lead_name
-		limit %(start)s, %(page_len)s""".format(
+		limit %(page_len)s offset %(start)s""".format(
 			**{"fields": ", ".join(fields), "key": searchfield, "mcond": get_match_cond(doctype)}
 		),
 		{"txt": "%%%s%%" % txt, "_txt": txt.replace("%", ""), "start": start, "page_len": page_len},
@@ -100,7 +100,7 @@
 			if(locate(%(_txt)s, customer_name), locate(%(_txt)s, customer_name), 99999),
 			idx desc,
 			name, customer_name
-		limit %(start)s, %(page_len)s""".format(
+		limit %(page_len)s offset %(start)s""".format(
 			**{
 				"fields": ", ".join(fields),
 				"scond": searchfields,
@@ -137,7 +137,7 @@
 			if(locate(%(_txt)s, supplier_name), locate(%(_txt)s, supplier_name), 99999),
 			idx desc,
 			name, supplier_name
-		limit %(start)s, %(page_len)s """.format(
+		limit %(page_len)s offset %(start)s""".format(
 			**{"field": ", ".join(fields), "key": searchfield, "mcond": get_match_cond(doctype)}
 		),
 		{"txt": "%%%s%%" % txt, "_txt": txt.replace("%", ""), "start": start, "page_len": page_len},
@@ -167,7 +167,7 @@
 				AND `{searchfield}` LIKE %(txt)s
 				{mcond}
 			ORDER BY idx DESC, name
-			LIMIT %(offset)s, %(limit)s
+			LIMIT %(limit)s offset %(offset)s
 		""".format(
 				account_type_condition=account_type_condition,
 				searchfield=searchfield,
@@ -351,7 +351,7 @@
 			if(locate(%(_txt)s, name), locate(%(_txt)s, name), 99999),
 			idx desc,
 			`tabProject`.name asc
-		limit {start}, {page_len}""".format(
+		limit {page_len} offset {start}""".format(
 			fields=", ".join(["`tabProject`.{0}".format(f) for f in fields]),
 			cond=cond,
 			scond=searchfields,
@@ -383,7 +383,7 @@
 					and return_against in (select name from `tabDelivery Note` where per_billed < 100)
 				)
 			)
-			%(mcond)s order by `tabDelivery Note`.`%(key)s` asc limit %(start)s, %(page_len)s
+			%(mcond)s order by `tabDelivery Note`.`%(key)s` asc limit %(page_len)s offset %(start)s
 	"""
 		% {
 			"fields": ", ".join(["`tabDelivery Note`.{0}".format(f) for f in fields]),
@@ -456,7 +456,7 @@
 				{match_conditions}
 			group by batch_no {having_clause}
 			order by batch.expiry_date, sle.batch_no desc
-			limit %(start)s, %(page_len)s""".format(
+			limit %(page_len)s offset %(start)s""".format(
 				search_columns=search_columns,
 				cond=cond,
 				match_conditions=get_match_cond(doctype),
@@ -483,7 +483,7 @@
 			{match_conditions}
 
 			order by expiry_date, name desc
-			limit %(start)s, %(page_len)s""".format(
+			limit %(page_len)s offset %(start)s""".format(
 				cond,
 				search_columns=search_columns,
 				search_cond=search_cond,
@@ -662,7 +662,7 @@
 			{fcond} {mcond}
 		order by ifnull(`tabBin`.actual_qty, 0) desc
 		limit
-			{start}, {page_len}
+			{page_len} offset {start}
 		""".format(
 		bin_conditions=get_filters_cond(
 			doctype, filter_dict.get("Bin"), bin_conditions, ignore_permissions=True