test: basic tests for controllers/queries (backport #27422)

[mergify]

• Coverage of queries was very bad, practically zero.
• Added basic queries to test most used queries in test.

  ---

  This is an automatic backport of pull request test: basic tests for controllers/queries #27422 done by Mergify.

[mergify]

Cherry-pick of 62fc544 has failed:

On branch mergify/bp/version-13-hotfix/pr-27422
Your branch is up to date with 'origin/version-13-hotfix'.

You are currently cherry-picking commit 62fc544280.
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  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/controllers/queries.py
	both added:      erpnext/controllers/tests/test_queries.py

no changes added to commit (use "git add" and/or "git commit -a")

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