[FIX] account: fix potential traceback
[FIX] account: fix potential traceback

`all([]) = True`, therefore if there is no `matched_debit_ids` or
`matched_credit_ids` on a payment ==> boom when you access
`payment.matched_debit_ids[0]`

opw-677157
Closes #12232
Closes #12242

hip-odoo/odoo,dfang/odoo,dfang/odoo,ygol/odoo,Elico-Corp/odoo_OCB,microcom/odoo,laslabs/odoo,ygol/odoo,Elico-Corp/odoo_OCB,microcom/odoo,dfang/odoo,storm-computers/odoo,microcom/odoo,bplancher/odoo,storm-computers/odoo,microcom/odoo,storm-computers/odoo,hip-odoo/odoo,bplancher/odoo,Elico-Corp/odoo_OCB,bplancher/odoo,storm-computers/odoo,laslabs/odoo,dfang/odoo,hip-odoo/odoo,laslabs/odoo,ygol/odoo,bplancher/odoo,Elico-Corp/odoo_OCB,Elico-Corp/odoo_OCB,storm-computers/odoo,microcom/odoo,laslabs/odoo,ygol/odoo,microcom/odoo,hip-odoo/odoo,bplancher/odoo,dfang/odoo,hip-odoo/odoo,Elico-Corp/odoo_OCB,ygol/odoo,bplancher/odoo,storm-computers/odoo,dfang/odoo,laslabs/odoo,laslabs/odoo,hip-odoo/odoo,ygol/odoo,ygol/odoo