[Cadence 1.0 migration] Add EVM storage account creation migration

[turbolent]

Reported in https://discord.com/channels/613813861610684416/1278736553795129374

After migrating an Emulator state snapshot to Cadence 1.0, sending any transaction against the migrated state fails:

Transaction ID: 7c2bf8e9f491fa0b033b984a677304897c7eaecab85586adff163a874bd9345a
❌ Command Error: failed to submit transaction: client: rpc error: code = Internal desc = [Error Code: 1201] error caused by: 1 error occurred:
    * transaction execute failed: [Error Code: 1101] cadence runtime error: Execution failed:
  --> 4b77dc12dc452df7174ff3f73b70dfe4d1e5434d8b40e78deefe3b7b6ae7105d:14:8
   |
14 |         evmHeartbeat.heartbeat()
   |         ^^^^^^^^^^^^^^^^^^^^^^^^

error: unexpected error: backend error: set value failed: failed to update storage for 01cf0e2f2f715450/#4c6174657374426c6f636b50726f706f73616c: failed to get storage used: [Error Code: 1201] account not found for address 01cf0e2f2f715450
...
  --> f8d6e0586b0a20c7.EVM:828:12
    |
828 |             InternalEVM.commitBlockProposal()
    |             ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

This error occurs, because the EVM storage account does not exist yet in the Emulator state.

Add a new migration to the Cadence 1.0 migration pipeline which creates the EVM storage account, if the migrated state is for the Emulator.

[codecov-commenter]

Codecov Report

Attention: Patch coverage is 0% with 40 lines in your changes missing coverage. Please review.

Project coverage is 41.43%. Comparing base (9708618) to head (68d88f1).

Files with missing lines	Patch %	Lines
cmd/util/ledger/migrations/account.go	0.00%	30 Missing ⚠️
cmd/util/ledger/migrations/cadence.go	0.00%	10 Missing ⚠️

Additional details and impacted files

@@           Coverage Diff           @@
##           master    #6422   +/-   ##
=======================================
  Coverage   41.43%   41.43%           
=======================================
  Files        2019     2020    +1     
  Lines      143861   143901   +40     
=======================================
+ Hits        59607    59631   +24     
- Misses      78082    78101   +19     
+ Partials     6172     6169    -3     

Flag	Coverage Δ
unittests	41.43% <0.00%> (+<0.01%)	⬆️

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