[FIX] account: fix traceback on opening bank statement

When user changes the default_account_id on a journal and tries to open a
statement line, they will get the traceback.

Note: This is reproduceable by using account_accountant only.

Steps to reproduce:
1) open configuration of bank journal
2) change default_account_id (bank account) from bank to cash
3) open bank statement
4) open any statement line
5) by following these steps, traceback occurs.

This commit will prevent the above traceback.

sentry - 4059226840

closes odoo/odoo#122428

Related: odoo/enterprise#42232
Signed-off-by: Laurent Smet <las@odoo.com>

addons/account/models/account_bank_statement_line.py

@@ -693,6 +693,9 @@ class AccountBankStatementLine(models.Model):
                 suspense_lines += line
             else:
                 other_lines += line
+        if not liquidity_lines:
+            liquidity_lines = self.move_id.line_ids.filtered(lambda l: l.account_id.account_type == 'asset_cash')
+            other_lines -= liquidity_lines
         return liquidity_lines, suspense_lines, other_lines
 
     # SYNCHRONIZATION account.bank.statement.line <-> account.move