Here are two topics on that - a work in progress it seems?
Jasper Reports Customer Statements
Multiple Customer Account Statements - #53 by Albertus
Customer Statements - Aging Report · Issue #14653 · frappe/erpnext · GitHub
Note also this ‘stalled’ PR feat(AR/AP): Group By, Cost Center, Mark Overdue by SaiFi0102 · Pull Request #17668 · frappe/erpnext · GitHub