[FIX] account: Deferred income wiz - don't reconcile draft entries

When creating draft deferred entries in a reconcilable account,
we should not attempt to reconcile them, because only posted entries
can be reconciled.

closes odoo/odoo#106524

Signed-off-by: William André (wan) <wan@odoo.com>

addons/account/wizard/account_automatic_entry_wizard.py

@@ -329,7 +329,7 @@ class AutomaticEntryWizard(models.TransientModel):
             amount = sum((self.move_line_ids._origin & move.line_ids).mapped('balance'))
             accrual_move = created_moves[1:].filtered(lambda m: m.date == move.date)
 
-            if accrual_account.reconcile:
+            if accrual_account.reconcile and accrual_move.state == 'posted' and destination_move.state == 'posted':
                 destination_move_lines = destination_move.mapped('line_ids').filtered(lambda line: line.account_id == accrual_account)[destination_move_offset:destination_move_offset+2]
                 destination_move_offset += 2
                 accrual_move_lines = accrual_move.mapped('line_ids').filtered(lambda line: line.account_id == accrual_account)[accrual_move_offsets[accrual_move]:accrual_move_offsets[accrual_move]+2]