The new lines should contain the current balance, and the account of the
last 2 lines if it is the same.
* The computation of the balance was reading on `debit` and `credit`,
leading to a cycle in the compute method. It is useless to try to read
those fields because of `_inverse_debit_credit`
* The computation of the account was simply forgotten during the
refactoring
Also move a constraint from `write` in a more rigorous `api.constrains`,
which revealed a bug for to find the account of payment terms of receipts.
Followup of d8d47f9ff8
task-2956509
closesodoo/odoo#101994
X-original-commit: f04f83b42bb1fbcacbb6bf92a2156ff2be1bf1b1
Signed-off-by: Laurent Smet <las@odoo.com>
Signed-off-by: William André (wan) <wan@odoo.com>