[IMP] payment*: auto-create journal for payment.acquirer

This commit adds the auto-creation journal for installed acquirers.
This is not easy because:
- The acquirers are created on the 'payment' module but are enabled only when the specific module
is installed. E.g. Paypal is enabled with 'payment_paypal'.
- To create a journal, a chart of accounts is required. However, the post_init_hook on the
'account' module makes the installation order harder. E.g install payment_paypal directly:
The module are installed in the order: account -> payment -> payment_paypal -> l10n_generic_coa.

To fix the problem, the journals are created at two moments:
- During the installation of the chart of accounts.
- At the installation of an acquirer module. E.g. payment_paypal.

Was PR #23904
Was task: 1831620