fix: Update bank reconciliation statement
diff --git a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
index 6c401fb..b72d266 100644
--- a/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
+++ b/erpnext/accounts/report/bank_reconciliation_statement/bank_reconciliation_statement.py
@@ -4,7 +4,12 @@
 
 import frappe
 from frappe import _
-from frappe.utils import flt, getdate, nowdate
+from frappe.query_builder.custom import ConstantColumn
+from frappe.query_builder.functions import Sum
+from frappe.utils import flt, getdate
+from pypika import CustomFunction
+
+from erpnext.accounts.utils import get_balance_on
 
 
 def execute(filters=None):
@@ -18,7 +23,6 @@
 
 	data = get_entries(filters)
 
-	from erpnext.accounts.utils import get_balance_on
 	balance_as_per_system = get_balance_on(filters["account"], filters["report_date"])
 
 	total_debit, total_credit = 0,0
@@ -118,7 +122,21 @@
 	]
 
 def get_entries(filters):
-	journal_entries = frappe.db.sql("""
+	journal_entries = get_journal_entries(filters)
+
+	payment_entries = get_payment_entries(filters)
+
+	loan_entries = get_loan_entries(filters)
+
+	pos_entries = []
+	if filters.include_pos_transactions:
+		pos_entries = get_pos_entries(filters)
+
+	return sorted(list(payment_entries)+list(journal_entries+list(pos_entries) + list(loan_entries)),
+			key=lambda k: getdate(k['posting_date']))
+
+def get_journal_entries(filters):
+	return frappe.db.sql("""
 		select "Journal Entry" as payment_document, jv.posting_date,
 			jv.name as payment_entry, jvd.debit_in_account_currency as debit,
 			jvd.credit_in_account_currency as credit, jvd.against_account,
@@ -130,7 +148,8 @@
 			and ifnull(jv.clearance_date, '4000-01-01') > %(report_date)s
 			and ifnull(jv.is_opening, 'No') = 'No'""", filters, as_dict=1)
 
-	payment_entries = frappe.db.sql("""
+def get_payment_entries(filters):
+	return frappe.db.sql("""
 		select
 			"Payment Entry" as payment_document, name as payment_entry,
 			reference_no, reference_date as ref_date,
@@ -145,9 +164,8 @@
 			and ifnull(clearance_date, '4000-01-01') > %(report_date)s
 	""", filters, as_dict=1)
 
-	pos_entries = []
-	if filters.include_pos_transactions:
-		pos_entries = frappe.db.sql("""
+def get_pos_entries(filters):
+	return frappe.db.sql("""
 			select
 				"Sales Invoice Payment" as payment_document, sip.name as payment_entry, sip.amount as debit,
 				si.posting_date, si.debit_to as against_account, sip.clearance_date,
@@ -161,8 +179,42 @@
 				si.posting_date ASC, si.name DESC
 		""", filters, as_dict=1)
 
-	return sorted(list(payment_entries)+list(journal_entries+list(pos_entries)),
-			key=lambda k: k['posting_date'] or getdate(nowdate()))
+def get_loan_entries(filters):
+	loan_docs = []
+	for doctype in ["Loan Disbursement", "Loan Repayment"]:
+		loan_doc = frappe.qb.DocType(doctype)
+		ifnull = CustomFunction('IFNULL', ['value', 'default'])
+
+		if doctype == "Loan Disbursement":
+			amount_field = (loan_doc.disbursed_amount).as_("credit")
+			posting_date = (loan_doc.disbursement_date).as_("posting_date")
+			account = loan_doc.disbursement_account
+		else:
+			amount_field = (loan_doc.amount_paid).as_("debit")
+			posting_date = (loan_doc.posting_date).as_("posting_date")
+			account = loan_doc.payment_account
+
+		entries = frappe.qb.from_(loan_doc).select(
+			ConstantColumn(doctype).as_("payment_document"),
+			(loan_doc.name).as_("payment_entry"),
+			(loan_doc.reference_number).as_("reference_no"),
+			(loan_doc.reference_date).as_("ref_date"),
+			amount_field,
+			posting_date,
+		).where(
+			loan_doc.docstatus == 1
+		).where(
+			account == filters.get('account')
+		).where(
+			posting_date <= getdate(filters.get('report_date'))
+		).where(
+			ifnull(loan_doc.clearance_date, '4000-01-01') > getdate(filters.get('report_date'))
+		).run(as_dict=1)
+
+		loan_docs.extend(entries)
+
+	return loan_docs
+
 
 def get_amounts_not_reflected_in_system(filters):
 	je_amount = frappe.db.sql("""
@@ -182,7 +234,40 @@
 
 	pe_amount = flt(pe_amount[0][0]) if pe_amount else 0.0
 
-	return je_amount + pe_amount
+	loan_amount = get_loan_amount(filters)
+
+	return je_amount + pe_amount + loan_amount
+
+def get_loan_amount(filters):
+	total_amount = 0
+	for doctype in ["Loan Disbursement", "Loan Repayment"]:
+		loan_doc = frappe.qb.DocType(doctype)
+		ifnull = CustomFunction('IFNULL', ['value', 'default'])
+
+		if doctype == "Loan Disbursement":
+			amount_field = Sum(loan_doc.disbursed_amount)
+			posting_date = (loan_doc.disbursement_date).as_("posting_date")
+			account = loan_doc.disbursement_account
+		else:
+			amount_field = Sum(loan_doc.amount_paid)
+			posting_date = (loan_doc.posting_date).as_("posting_date")
+			account = loan_doc.payment_account
+
+		amount = frappe.qb.from_(loan_doc).select(
+			amount_field
+		).where(
+			loan_doc.docstatus == 1
+		).where(
+			account == filters.get('account')
+		).where(
+			posting_date > getdate(filters.get('report_date'))
+		).where(
+			ifnull(loan_doc.clearance_date, '4000-01-01') <= getdate(filters.get('report_date'))
+		).run()[0][0]
+
+		total_amount += flt(amount)
+
+	return amount
 
 def get_balance_row(label, amount, account_currency):
 	if amount > 0: