[FIX] account: wrong initial balance in GL

When the General Ledger is printed, the initial balance is zero if the
filtering is done by period.

It appears that in this case, the method `_query_get` selects all the
periods before the selected period range thanks to:
`build_ctx_periods(cr, uid, first_period, context['period_from'])`
On the other hand, `_query_get` builds the query as:
`date_start <= %(date_start)s AND id NOT IN %(period_ids)s`

That doesn't make sense since we first choose the periods before the
selected period range, then we exclude them. What the method
`_query_get` is doing seems wrong, but since this method is used in many
reports, it is safer to only fix the GL report directly.

Another solution could be
https://gist.github.com/nim-odoo/453176d9ae820615e69f9a809a3780cc

opw-681601

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