Fix handle cancelled GL entries

[dvdl16]

Description

fix: handle cancelled GL entries

Type of change

• 🟢 Bug fix (change which fixes an issue)
• ⚪ New feature (change which adds functionality)
• ⚪ Breaking change (fix or feature that would cause existing functionality to not work as expected)

Tests

• [ ] Unit Tests have been updated or added, as required
• [ ] UI Tests have been updated or added, as required

Checklist:

• [ ] My code follows Naming Guidelines (DocType, Field and Variable naming)
• [ ] No Form changes / My code follows the Form Design Guidelines
• [ ] My code follows the Coding Standards of this project
• [ ] My code follows the Code Security Guidelines of this project
• [ ] I have performed a self-review of my own code
• [ ] I have commented my code, particularly in hard-to-understand areas / No comments necessary
• [ ] I have made corresponding additions/changes to the documentation
• [ ] All business logic and validations are on the server-side / No business logic or validation changes
• [ ] No patches are necessary / Migration Patches have been added to the correct subdirectory of /patches and patches.txt have been updated

User Experience:

This text can be deleted

If your change involves user experience, add a screenshot/animated GIF. An animated GIF guarantees that you have tested your change and there are no unintended errors.

[codecov-commenter]

Codecov Report

Attention: Patch coverage is 44.44444% with 5 lines in your changes are missing coverage. Please review.

Project coverage is 59.06%. Comparing base (9b225c5) to head (437f7cd). Report is 2 commits behind head on version-15.

Files	Patch %	Lines
...ions/value_added_tax_return_linked_transactions.py	0.00%	3 Missing :warning:
csf_za/__init__.py	0.00%	1 Missing :warning:
...e/value_added_tax_return/value_added_tax_return.py	80.00%	1 Missing :warning:

Additional details and impacted files

```diff @@ Coverage Diff @@ ## version-15 #11 +/- ## ============================================== - Coverage 63.40% 59.06% -4.34% ============================================== Files 8 8 Lines 194 193 -1 ============================================== - Hits 123 114 -9 - Misses 71 79 +8 ```

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