<record id="action_move_lines_open" model="ir.actions.act_window">
            <field name="name">Journal Entry Items</field>
            <field name="res_model">account.move.line</field>
            <field name="view_mode">tree,form</field>
            <field name="domain">[('account_id','child_of',[active_id])]</field>
        </record>
    -------------------------------------------------------------------------------
    <record id="action_open_account" model="ir.values">
            <field eval="'tree_but_open'" name="key2"/>
            <field eval="'account.account'" name="model"/>
            <field name="name">Accounts</field>
            <field eval="'ir.actions.act_window,%d'%action_move_lines_open" name="value"/>
        </record>


want to upgrade this line into Odoo13