fix: Opening entries showing up incorrectly in TB report (#36135)

* fix: Opening entries showing up incorrectly in TB report

* chore: Linting Issue

erpnext/accounts/report/financial_statements.py

@@ -416,6 +416,7 @@ def set_gl_entries_by_account(
 	filters,
 	gl_entries_by_account,
 	ignore_closing_entries=False,
+	ignore_opening_entries=False,
 ):
 	"""Returns a dict like { "account": [gl entries], ... }"""
 	gl_entries = []
@@ -426,7 +427,6 @@ def set_gl_entries_by_account(
 		pluck="name",
 	)
 
-	ignore_opening_entries = False
 	if accounts_list:
 		# For balance sheet
 		if not from_date:

erpnext/accounts/report/trial_balance/trial_balance.py

@@ -117,6 +117,7 @@ def get_data(filters):
 		filters,
 		gl_entries_by_account,
 		ignore_closing_entries=not flt(filters.with_period_closing_entry),
+		ignore_opening_entries=True,
 	)
 
 	calculate_values(accounts, gl_entries_by_account, opening_balances)