Anyone know how to customize generate accounting entries in Delivery Note?

Since we have Service Order process I need to generate accounting entries for specific accounts in Delivery Note could someone help me with this case

here is my existing code I have test through msgprint the gl_entries it does have value but it doesn’t create document in GL Entry

import frappe
from erpnext.stock.doctype.delivery_note.delivery_note import DeliveryNote
from erpnext.accounts.general_ledger import (
make_gl_entries,
make_reverse_gl_entries,
process_gl_map,
)

class CustomDeliveryNote(DeliveryNote):
def validate(self):
pass

def on_submit(self):
    self.make_gl_entries()
def before_save(self):
    self.make_gl_entries()
    
def create_gl_entries(self, gl_entries):
    """
        Creates GL Entries of COS and CWIP
    """
    if self.custom_is_service_order:
        wo_name = self.items[0].against_sales_order
        se_detail_filters = {
            "custom_sales_order": wo_name,
            "docstatus": 1
        }
        se_detail = frappe.get_all("Stock Entry Detail", filters=se_detail_filters, fields=["*"])
        amount = [  item.amount for item in se_detail ]
        # COS Default Company Account
        debit_account = frappe.get_value("Company", self.company, "default_expense_account")
        # Capital Work in Progress
        credit_account = self.items[0].expense_account
        gl_entries.append(
            self.get_gl_dict({
                "account": debit_account,
                "posting_date": self.posting_date,
                "against": credit_account,
                "debit": amount,
                "debit_in_account_currency": amount,
                "voucher_no": self.name,
                "voucher_type": self.doctype,
                "project": self.items[0].project,
                "cost_center": self.items[0].cost_center,
                "remarks": "TEST"
            },
                "PHP",
                item=self,
            )
        )
        # Create Credit Capital Work in Progress GL Entry
        gl_entries.append(
            self.get_gl_dict({
                "account": credit_account,
                "posting_date": self.posting_date,
                "against": debit_account,
                "credit": amount,
                "credit_in_account_currency": amount,
                "voucher_no": self.name,
                "voucher_type": self.doctype,
                "project": self.project,
                "cost_center": self.items[0].cost_center,
                "remarks": "TEST"
            },
                "PHP",
                item=self,
            )
        )

def make_gl_entries(self, gl_entries=None, from_repost=False, via_landed_cost_voucher=False):
        gl_entries = []
        # Create Debit GL Entry
        self.create_gl_entries(gl_entries)
        process_gl_map(gl_entries)
        make_gl_entries(gl_entries)