[FIX] account: Bad query
[FIX] account: Bad query

Fix Error:

`ERROR: syntax error at or near ")"
LINE 7: ...        WHERE full_reconcile_id IS NULL and account_id IN ()`

This can occurs when:

- using write to some account like:

`some_account.write({'reconcile': True})`

closes odoo/odoo#29164
ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo,ygol/odoo