[FIX] account: fix bank_account_id field in account.journal
[FIX] account: fix bank_account_id field in account.journal

* In account.journal model, the domain of bank_account_id field was incorrectly comparing the partner_id with a res.company object
* When modifying the company of a bank journal, the company of the related res.partner.bank was changed without checking if it had a company and also its partner (account holder) was not changed.

Was PR #23480. Courtesy of Miquel Raich (Eficent)

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