https://drive.google.com/file/d/1fe9nv4EvZ2sgYYCMYWA5QtcwRfFiX61t/view?usp=sharing This is the link where the file is
We can able to overcome the issue by creating a new source (Stores -> Inventory -> Sources) with code 'default'.
While debugging, It tries to insert the data into inventory_source_item table with source_code = 'default'. And since that source_code is a foreign key to the inventory_source table, it showed the error. When creating the source with code 'default', it then fixed the issue.