Bump com.android.tools.build:manifest-merger from 32.3.2 to 32.4.0 (#12672)

Bumps the manifestmerger-dependencies group in /src/manifestmerger with 2 updates: com.android.tools.build:manifest-merger and com.android.tools:common.

Updates `com.android.tools.build:manifest-merger` from 32.3.2 to 32.4.0

Updates `com.android.tools:common` from 32.3.2 to 32.4.0

---
updated-dependencies:
- dependency-name: com.android.tools.build:manifest-merger
  dependency-version: 32.4.0
  dependency-type: direct:production
  update-type: version-update:semver-minor
  dependency-group: manifestmerger-dependencies
- dependency-name: com.android.tools:common
  dependency-version: 32.4.0
  dependency-type: direct:production
  update-type: version-update:semver-minor
  dependency-group: manifestmerger-dependencies
...

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Co-authored-by: dependabot[bot] <49699333+dependabot[bot]@users.noreply.github.com>

Author: dependabot[bot]

src/manifestmerger/build.gradle

@@ -12,10 +12,10 @@ java {
 
 dependencies {
     // https://mvnrepository.com/artifact/com.android.tools.build/manifest-merger
-    implementation 'com.android.tools.build:manifest-merger:32.3.2'
+    implementation 'com.android.tools.build:manifest-merger:32.4.0'
     // ILogger is needed at compile time for the LenientMerger subclass, but
     // manifest-merger declares common with runtime scope only.
-    implementation 'com.android.tools:common:32.3.2'
+    implementation 'com.android.tools:common:32.4.0'
 }
 
 sourceSets {