refactor: DB independent quoting and truthy/falsy values (#31358)

* refactor: DB independent quoting and truthy/falsy values

* style: reformat to black spec

* fix: ifnull -> coalesce

* fix: coalesce -> Coalesce

* fix: revert pypika comparison

* refactor: convert queries to QB

* fix: incorrect value types for query

`=` query makes no sense with list of values

* fix: remove warehouse docstatus condition

* fix: keep using base rate as rate

Co-authored-by: Ankush Menat <ankush@frappe.io>
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index ccf4b40..41f3223 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -475,7 +475,7 @@
 			select t2.{dr_or_cr} from `tabJournal Entry` t1, `tabJournal Entry Account` t2
 			where t1.name = t2.parent and t2.account = %(account)s
 			and t2.party_type = %(party_type)s and t2.party = %(party)s
-			and (t2.reference_type is null or t2.reference_type in ("", "Sales Order", "Purchase Order"))
+			and (t2.reference_type is null or t2.reference_type in ('', 'Sales Order', 'Purchase Order'))
 			and t1.name = %(voucher_no)s and t2.name = %(voucher_detail_no)s
 			and t1.docstatus=1 """.format(
 				dr_or_cr=args.get("dr_or_cr")
@@ -495,7 +495,7 @@
 					t1.name = t2.parent and t1.docstatus = 1
 					and t1.name = %(voucher_no)s and t2.name = %(voucher_detail_no)s
 					and t1.party_type = %(party_type)s and t1.party = %(party)s and t1.{0} = %(account)s
-					and t2.reference_doctype in ("", "Sales Order", "Purchase Order")
+					and t2.reference_doctype in ('', 'Sales Order', 'Purchase Order')
 					and t2.allocated_amount = %(unreconciled_amount)s
 			""".format(
 					party_account_field