[FIX] account: take into account force_company for default journal

The default journal depends on the company define in the context or the company in the environment
In case of online signature/payment of a SO in a different company then the public user
The company will be wrong and the journal_id as well
It lead to a fail of the payment since the payment could not be reconciled with the invoices

This is happening because the force_company is not taken into account for the default journal

This commit take the force_company into account, it take the precedences on the default_company

closes odoo/odoo#44231

Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>