fix: payroll bank entry with the loan repayment amount (backport #2283)

[mergify]

Support Ticket: https://support.frappe.io/app/hd-ticket/23315 & https://support.frappe.io/app/hd-ticket/21676

before_loan_bank_entry.webm

Before this change, the payroll entry was not correctly deducting loan repayments from the total salary, so the bank entry and Journal Entry didn’t match the actual pay after loans were taken out. we fixed this issue. Now, the payroll process accurately subtracts loan repayments, which means the Journal Entry shows the correct amount that employees receive after loan deductions.

after_loan_bank_entry.webm

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This is an automatic backport of pull request #2283 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 44ffdb0 has failed:

On branch mergify/bp/version-14-hotfix/pr-2283
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Changes to be committed:
	modified:   hrms/payroll/doctype/payroll_entry/test_payroll_entry.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   hrms/payroll/doctype/payroll_entry/payroll_entry.py

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