[FIX] spreadsheet_account: Prevent cell menu crash on non-fomula cell

The adaptation made in commit 037e5b8, related to this [commit](https://github.com/odoo/o-spreadsheet/commit/17ba12211) forgot to account for non-fomula cells.

closes odoo/odoo#148510

Signed-off-by: Lucas Lefèvre (lul) <lul@odoo.com>

addons/spreadsheet_account/static/src/index.js

@@ -46,6 +46,7 @@ cellMenuRegistry.add("move_lines_see_records", {
             !evaluatedCell.error &&
             evaluatedCell.value !== "" &&
             cell &&
+            cell.isFormula &&
             getNumberOfAccountFormulas(cell.compiledFormula.tokens) === 1
         );
     },

addons/spreadsheet_account/static/tests/ui/accounting_drilldown_tests.js

@@ -66,6 +66,8 @@ QUnit.module("spreadsheet_account > Accounting Drill down", { beforeEach }, () =
         env.model = model;
         setCellContent(model, "A1", `=ODOO.BALANCE("100", 2020)`);
         setCellContent(model, "A2", `=ODOO.BALANCE("100", 0)`);
+        // Does not affect non formula cells
+        setCellContent(model, "A4", `5`);
         await waitForDataSourcesLoaded(model);
         selectCell(model, "A1");
         const root = cellMenuRegistry
@@ -76,5 +78,7 @@ QUnit.module("spreadsheet_account > Accounting Drill down", { beforeEach }, () =
         assert.verifySteps(["drill down action"]);
         selectCell(model, "A2");
         assert.equal(root.isVisible(env), false);
+        selectCell(model, "A4");
+        assert.equal(root.isVisible(env), false);
     });
 });