[FIX] l10n_de_skr04: bad debt accounts have wrong type

Bad debt accounts should be of expenses type like the ones in the l10n_de_skr03 addon

opw-2512526

closes odoo/odoo#76019

X-original-commit: 5780e50c
Signed-off-by: William André (wan) <wan@odoo.com>
Signed-off-by: Hubert Van De Walle <hubvd@users.noreply.github.com>