[FIX] l10n_fr: Wrong account on TVA à l'encaissement (achat)

For all the purchase cash basis taxes:

The account 445800 must be used as cash_basis_transition_account_id

The account 445660 must be used in distribution of the tax

Wrong minus_report_line_ids and plus_report_line_ids were set for these taxes

opw:2230288

closes odoo/odoo#49527

X-original-commit: 12d98b3e
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>