refactor(test): filter for active ledger entries

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -3973,7 +3973,7 @@ def test_ledger_entries_on_opening_invoice_with_rounding_loss_by_inclusive_tax(s
 		si.submit()
 		actual = frappe.db.get_all(
 			"GL Entry",
-			filters={"voucher_no": si.name, "is_opening": "Yes"},
+			filters={"voucher_no": si.name, "is_opening": "Yes", "is_cancelled": False},
 			fields=["account", "debit", "credit", "is_opening"],
 			order_by="account,debit",
 		)