[FIX] account: Default account and partner when creating aml

Steps to reproduce the bug:

- Create a journal entry
- Create a line L1 with an account A and a partner P
- Create a second line L2 with an account A and a partner P
- Create a third line by clicking on 'Add line'

Bug:

The account A and partner P was not suggested as in saas-12.3

opw:2188921,2152827

closes odoo/odoo#44656

Signed-off-by: Simon Goffin (sig) <sig@openerp.com>