fix: TypeError in PR for non-stock item (backport #37819) (backport #…

…37841) (#37853)

fix: `TypeError` in PR for non-stock item

(cherry picked from commit 028b3e2)
(cherry picked from commit ef4471f)

Co-authored-by: s-aga-r <sagarsharma.s312@gmail.com>

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -601,11 +601,10 @@ def make_divisional_loss_gl_entry(item, outgoing_amount):
 					make_rate_difference_entry(d)
 					make_sub_contracting_gl_entries(d)
 					make_divisional_loss_gl_entry(d, outgoing_amount)
-			elif (
-				d.warehouse not in warehouse_with_no_account
-				or d.rejected_warehouse not in warehouse_with_no_account
+			elif (d.warehouse and d.warehouse not in warehouse_with_no_account) or (
+				d.rejected_warehouse and d.rejected_warehouse not in warehouse_with_no_account
 			):
-				warehouse_with_no_account.append(d.warehouse)
+				warehouse_with_no_account.append(d.warehouse or d.rejected_warehouse)
 
 			if d.is_fixed_asset:
 				self.update_assets(d, d.valuation_rate)