I solved by replacing
<field name="domain">['|','&',('account_id.type','=','payable'),('debit','=',0),'&',('account_id.type','=','receivable'),('credit','=',0)]</field>
with
<field name="domain">['&','|',('account_id.type','=','payable'),('account_id.type','=','receivable'),'|','|','|',('journal_id.code','=','SAJ'),('journal_id.code','=','EXJ'),('journal_id.code','=','SCNJ'),('journal_id.code','=','ECNJ')]</field>
I solved by replacing
<field name="domain" >['|',' &', ('account_ id.type' ,'=','payable' ),('debit' ,'=',0) ,'& ',('account_ id.type' ,'=','receivabl e'),('credit' ,'=',0) ]</field>
with
<field name="domain" >['& ','|',( 'account_ id.type' ,'=','payable' ),('account_ id.type' ,'=','receivabl e'),'|' ,'|','| ',('journal_ id.code' ,'=','SAJ' ),('journal_ id.code' ,'=','EXJ' ),('journal_ id.code' ,'=','SCNJ' ),('journal_ id.code' ,'=','ECNJ' )]</field>