move receipt related helpers to another file

Author: Torres-ssf

packages/transactions/src/index.ts

@@ -1,11 +1,11 @@
 export * from './coders/input';
 export * from './coders/output';
 export * from './coders/policy';
-export * from './coders/receipt';
 export * from './coders/storage-slot';
 export * from './coders/transaction';
 export * from './coders/witness';
 export * from './coders/tx-pointer';
 export * from './coders/utxo-id';
 export * from './coders/byte-array';
 export * from './receipts';
+export * from './utils';