feat: add a new transaction for creating new account with coa

[btspoony]

Description

This transaction is mainly used by CEXs.
It is a combined transaction for creating new accounts and creating COA resources.
Help CEX create COA addresses at the same time when creating user Flow deposit addresses.

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For contributor use:

• Targeted PR against main branch
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work.
• Code follows the standards mentioned here.
• Updated relevant documentation
• Re-reviewed Files changed in the Github PR explorer
• Added appropriate labels

[codecov-commenter]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 86.70%. Comparing base (02aab3f) to head (653fb06).
Report is 156 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main     #130      +/-   ##
==========================================
+ Coverage   86.19%   86.70%   +0.50%     
==========================================
  Files          18       18              
  Lines         884      970      +86     
==========================================
+ Hits          762      841      +79     
- Misses        122      129       +7     

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[tarakby]

FYI @franklywatson pointed me to the original code and I have created an issue to update the original transaction: onflow/flow-core-contracts#460

[btspoony]

Updated the transaction.

[tarakby]

Thanks for the updates!