[FIX] account: latest statement on bank journal dashboard

Display the latest statement on journal dashboard.

Steps to reproduce:

- Create a bank statement for date X, with a line with date X + 1 day,
  confirm, reconcile and validate
- Create an other bank statement for date X, with a line with date X,
  confirm, reconcile and validate.
- Go to Accounting Dashboard
-> The latest statement is the first we created, instead of the last one

The reason is, the last statement was display depending on the
statements lines.

With this commit we change the domain to make it valif for bank
statement in order to search the last statement depending on the
order declared on account.bank.statement model.

opw-2752699

closes odoo/odoo#91887

Related: odoo/enterprise#33317
Signed-off-by: Nicolas Viseur (vin) <vin@odoo.com>