fix: improved the conditions for determining voucher subtypes (backport #43273)

[mergify]

• Removed Debit Note And Credit Note for Sales Invoice and Purchase Invoice because it was confusing for users.
• Added Debit Note when Sales Invoice and is_debit_note

Closes: #39382, #39382
Frappe Support Issue: https://support.frappe.io/app/hd-ticket/18562

backport version-15-hotfix
backport version-14-hotfix

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This is an automatic backport of pull request #43273 done by Mergify.

[mergify]

Cherry-pick of d76cc21 has failed:

On branch mergify/bp/version-15-hotfix/pr-43273
Your branch is ahead of 'origin/version-15-hotfix' by 1 commit.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit d76cc21086.
  (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)

Changes to be committed:
	new file:   erpnext/patches/v15_0/update_sub_voucher_type_in_gl_entries.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/patches.txt

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