fix: do not validate party against Receivable and Payable account for cancelled gl entries

(cherry picked from commit 0809e00455)

erpnext/accounts/doctype/gl_entry/gl_entry.py

@@ -129,7 +129,7 @@ class GLEntry(Document):
 			if not self.get(k):
 				frappe.throw(_("{0} is required").format(_(self.meta.get_label(k))))
 
-		if not (self.party_type and self.party):
+		if not self.is_cancelled and not (self.party_type and self.party):
 			account_type = frappe.get_cached_value("Account", self.account, "account_type")
 			if account_type == "Receivable":
 				frappe.throw(