fix: discard empty rows from update items (#27021)

diff --git a/erpnext/controllers/accounts_controller.py b/erpnext/controllers/accounts_controller.py
index 8addbeb..01d354d 100644
--- a/erpnext/controllers/accounts_controller.py
+++ b/erpnext/controllers/accounts_controller.py
@@ -1836,6 +1836,11 @@
 
 	for d in data:
 		new_child_flag = False
+
+		if not d.get("item_code"):
+			# ignore empty rows
+			continue
+
 		if not d.get("docname"):
 			new_child_flag = True
 			check_doc_permissions(parent, 'create')
diff --git a/erpnext/public/js/utils.js b/erpnext/public/js/utils.js
index f1b9235..f240b8c 100755
--- a/erpnext/public/js/utils.js
+++ b/erpnext/public/js/utils.js
@@ -563,7 +563,7 @@
 			},
 		],
 		primary_action: function() {
-			const trans_items = this.get_values()["trans_items"];
+			const trans_items = this.get_values()["trans_items"].filter((item) => !!item.item_code);
 			frappe.call({
 				method: 'erpnext.controllers.accounts_controller.update_child_qty_rate',
 				freeze: true,