If you have a company with a lock date set, and you connect a bank that has transactions dated to the day of the lock date, these transactions will be fetched, which do not make sense because nothing should be created in a period covered by a lock date.

As a result, these transactions would be created at a wrong date (if the current month is the first after the lock date or if the sequence has a monthly reset, then they would be appended to the current month, else if the sequence reset annually, then they would be created at the current date).

Additionally, the potential opening balance would be created at a wrong date too, since it would try to create it one day prior to the oldest transaction.

The date which the opening balance is created would not be the same as the transactions above, which adds a layer to the mess created.

To prevent this, at initialization, we set the last sync date one day after the lock date, not the same day.

As for the opening balance, we do not try to set it one day prior to the oldest transaction, but the same day. The `internal_index` computed will ensure it is displayed as the first transaction of that journal.

Finally, the test related to statement creation were adapted to this new behavior. Some ordering based on `date` in other tests were changed to `internal_index` to unify the test file with these changes.

opw-4890538

Forward-Port-Of: odoo/enterprise#94648
Forward-Port-Of: odoo/enterprise#93543

Steps to reproduce:
-----------------
1. Go to Timesheet → My Timesheet → List View → New OR Edit already filled time.
2. Change time in the Time Spent field.
3. Press Shift + Tab.

Observation:
-----------------
The focus changes, but the Time Spent field reverts to its old value instead of keeping the newly entered one.

Issue:
-----------------
- For new records, the component retrieves the value only from the state, which
is updated in the `onWillUpdateProps` lifecycle. This lifecycle triggers only on
saving or editing, not when simply changing focus.
https://github.com/odoo/enterprise/blob/e14b991927df14f41535e92dd01ea2ecac44a404/timesheet_grid/static/src/components/timesheet_display_timer/timesheet_display_timer.js#L123-L128

-  The same behavior occurs when editing existing records, leading to incorrect
value display.
https://github.com/odoo/enterprise/blob/e14b991927df14f41535e92dd01ea2ecac44a404/timesheet_grid/static/src/components/timesheet_display_timer/timesheet_display_timer.js#L31-L33

Solution:
-----------------
-  For new records, since the default value is 0, the fix makes the component
fall back to the updated record value if the state value is not yet available.

-  For existing records, if the timer is running, the timer’s value is
displayed. otherwise, the component falls back to the updated record value.


opw-4922847

Forward-Port-Of: odoo/enterprise#94729