FA CoA upgrade sqls for recent fixes
https://github.com/apmuthu/frontaccounting/commit/b9cc854735b70c3e3ac0dc0d7b1ee2e8dfe91db6
https://github.com/apmuthu/frontaccounting/commit/be5ca3133d5b8d2d15ea50f41d05c52b1590ff49