<?php
/**
 * Get all receivable tax ledger
 *
 * @return array
 */
function erp_ac_update_1_1_8_get_tax_receivable_ledger() {
    $all_tax_id = array_keys( erp_ac_get_tax_dropdown() );

    $receivables = WeDevs\ERP\Accounting\Model\Ledger::whereIn( 'tax', $all_tax_id )->with( ['charts' => function ( $q ) {
        return $q->where( 'class_id', '=', 3 );
    }] )->get()->toArray();

    foreach ( $receivables as $key => $receivable ) {
        if ( ! count( $receivable['charts'] ) ) {
            unset( $receivables[$key] );
        }
    }

    return $receivables;
}

$receivable_tax     = erp_ac_update_1_1_8_get_tax_receivable_ledger();
$receivable_taxs_id =  wp_list_pluck( $receivable_tax, 'id' );
\WeDevs\ERP\Accounting\Model\Ledger::whereIn( 'id', $receivable_taxs_id )->update( ['type_id' => 1] );