* fix: don't reset rate if greater than zero in standalone debit note
(cherry picked from commit 5cce522ecdb7f13a001d4abbf6c3682088edb1b6)
* fix(test): `test_gl_entries_for_standalone_debit_note`
(cherry picked from commit f9fc6c9c9d5faef90f345df6e04ea4d2b8b8b69b)
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Co-authored-by: s-aga-r <sagarsharma.s312@gmail.com>