fix: create Account Closing Balance even though there are no transaction in period (backport #43391) #43527
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Issue-: If there are no transactions in a period, Account Closing Balances are not created. This gives incorrect opening balance for the following period.
Fix: Allow creating closing entries even if there are no GL entries or period closing voucher entries.
Frappe Support Issue: https://support.frappe.io/app/hd-ticket/22654
This is an automatic backport of pull request #43391 done by [Mergify](https://mergify.com).