[FIX] account: Cancelled invoices show up on reconciliation

Steps to reproduce the bug:

- Let's consider customer P
- Create two customer invoices C1 and C2 for P
- Cancel C1
- Go to bank reconciliation
- Create a statement with a line for P
- Click on 'Reconcile'

Bug:

C1 was suggested to be reconciled

opw:2120756

closes odoo/odoo#40601

Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>