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accounting_l10n_fr_pca: swap 870 and 875 titles

Jérome Perrin requested to merge feat/accounting_pca_870_875 into master

In https://www.associations.gouv.fr/IMG/pdf/reglt_2018-06_association.pdf ( from 2018 and applicable currently), it's written "870 dons en nature" and "875 Bénévolat".

Eventhough in other documents from this official web site, it's still the opposite:

Répartition par nature de ressources

870 – Bénévolat

871 – Prestations en nature

875 – Dons en nature

➛ au crédit du compte « 870. Bénévolat », la contribution ;

Most of google searches yield "875 dons en nature" / "870 Bénévolat", but let's follow this newer document.

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