Wrong entry_date by turn of the year

[marcszy91]

if the date is in december 2018
and the entry date is in january 2019 then the entry date is january 2018 that is wrong

please fix it:
wolph/mt940#17 (comment)

thank you

[tloebhard]

Double of #42?
And just use guessed_entry_date - as written in your linked comment?