[FIX] account: write off with same account as the move lines

Having two move lines to reconcile.
The debit one with a past date.
The credit one with a future date.
Have a write-off in the same account as the move lines.

Before this commit, the function that creates the write-off move lines
(_create_writeoff) returns two move lines (the write-off move line itself
and the balance move line) normally only the balance move line should be
returned. Because of this, the reconciliation is not done correctly:
the credit move line is reconciled with the write-off and the balance
line. And the debit move line is not reconciled.

Now, the function _create_writeoff returns only the balance line so the
debit move line, the credit move line and the balance line are totally
reconciled.

opw-1924973

closes odoo/odoo#32055

Signed-off-by: Cedric Snauwaert (csn) <csn@openerp.com>

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