Before this commit, It was setting first available account as default regardless
of it is deprecated or not.
With this commit, we are excluding deprecated account as default.
Fixes#74280closesodoo/odoo#74901
X-original-commit: fa07151785d9a3b3cbaddba34bea072eceda0e81
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>