refactor: Allow equity type Account in Payment Entry for shareholders (backport #42851)

[mergify]

---

This is an automatic backport of pull request #42851 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 6cbf982 has failed:

On branch mergify/bp/version-14-hotfix/pr-42851
Your branch is up to date with 'origin/version-14-hotfix'.

You are currently cherry-picking commit 6cbf98294a.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/payment_entry/payment_entry.js

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of 63ad9f4 has failed:

On branch mergify/bp/version-14-hotfix/pr-42851
Your branch is ahead of 'origin/version-14-hotfix' by 1 commit.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit 63ad9f4f86.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/payment_entry/payment_entry.js

no changes added to commit (use "git add" and/or "git commit -a")

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[frappe-pr-bot]

🎉 This issue has been resolved in version 14.73.0 🎉

The release is available on GitHub release

Your semantic-release bot 📦🚀