bank_reconciliation: properly support payment at previous bank statement date

Payments made on the date of previous bank statement but not at 00:00 were
not taken into account in this constraint, which leaded to false positive preventing
to open the next bank reconciliation when previous one had a payment with an
accounting date on the day of the bank statement but not at 00:00
2 jobs for <span class="ref-name">fix/bank_reconciliation_not_midnight</span> in 0 seconds
Status Job ID Name Coverage
  External
passed ERP5.CodingStyleTest-TestRunner2

01:10:20

passed ERP5.UnitTest-TestRunner2

03:41:01