refactor: move payment gateway account doctype out of erpnext and into payments

[Shllokkk]

Ref frappe/payments#213
closes #54429
closes #51946

[codecov]

Codecov Report

❌ Patch coverage is 55.37190% with 54 lines in your changes missing coverage. Please review.
✅ Project coverage is 79.93%. Comparing base (eba58b2) to head (f09c599).
⚠️ Report is 194 commits behind head on develop.

Files with missing lines	Patch %	Lines
...ccounts/doctype/payment_request/payment_request.py	53.48%	40 Missing ⚠️
erpnext/setup/utils.py	20.00%	8 Missing ⚠️
erpnext/setup/install.py	20.00%	4 Missing ⚠️
...rpnext/accounts/doctype/pos_invoice/pos_invoice.py	0.00%	1 Missing ⚠️
erpnext/accounts/utils.py	0.00%	1 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #54627      +/-   ##
===========================================
+ Coverage    79.83%   79.93%   +0.10%     
===========================================
  Files         1169     1174       +5     
  Lines       128027   129733    +1706     
===========================================
+ Hits        102210   103704    +1494     
- Misses       25817    26029     +212     

Files with missing lines	Coverage Δ
...ts/doctype/payment_request/test_payment_request.py	99.31% <100.00%> (+<0.01%)	⬆️
.../doctype/purchase_invoice/test_purchase_invoice.py	97.74% <ø> (ø)
...nts/doctype/subscription_plan/subscription_plan.py	43.18% <ø> (ø)
erpnext/hooks.py	100.00% <100.00%> (ø)
...rpnext/accounts/doctype/pos_invoice/pos_invoice.py	74.89% <0.00%> (+0.15%)	⬆️
erpnext/accounts/utils.py	74.29% <0.00%> (+0.08%)	⬆️
erpnext/setup/install.py	18.23% <20.00%> (+0.35%)	⬆️
erpnext/setup/utils.py	70.00% <20.00%> (-4.55%)	⬇️
...ccounts/doctype/payment_request/payment_request.py	70.99% <53.48%> (-1.97%)	⬇️

... and 96 files with indirect coverage changes

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