[FIX] account: reconciliation matching rule div by zero

Do a MISC operation representing a payment
revert it

Do a statement line for that amount

Click on "reconcile" on the bank journal

Before this commit there was a Division By Zero traceback
This was because the bank account line had a zero amount_residual
due to its reversion
while the statement line was negative.

After this commit, for liquidity lines, we take the total amount instead of the residual
Because a reverted payment line can always be associated with a statement

OPW 1947362
courtesy of @smetl (las@odoo.com) for the fix

closes odoo/odoo#32105

Signed-off-by: Lucas Perais (lpe) <lpe@odoo.com>