fix: Presentation currency conversion in reports (#27316)

diff --git a/erpnext/accounts/report/utils.py b/erpnext/accounts/report/utils.py
index 57ff9b0..2f9e957 100644
--- a/erpnext/accounts/report/utils.py
+++ b/erpnext/accounts/report/utils.py
@@ -100,15 +100,15 @@
 			if entry.get('credit'):
 				entry['credit'] = credit_in_account_currency
 		else:
-			value = debit or credit
 			date = currency_info['report_date']
-			converted_value = convert(value, presentation_currency, company_currency, date)
+			converted_debit_value = convert(debit, presentation_currency, company_currency, date)
+			converted_credit_value = convert(credit, presentation_currency, company_currency, date)
 
 			if entry.get('debit'):
-				entry['debit'] = converted_value
+				entry['debit'] = converted_debit_value
 
 			if entry.get('credit'):
-				entry['credit'] = converted_value
+				entry['credit'] = converted_credit_value
 
 		converted_gl_list.append(entry)