fix: contract address in contract creation receipt is wrong

[yihuang]

Closes: #850

Description

• reset sender.nonce before evm.create
• add unit tests and rpc tests

How the nonce is changed:

Ante handler:
  check(tx.nonce == sender.nonce)
  sender.nonce += 1
ApplyMessage:
  if contract_creation {
    sender.nonce = tx.nonce
    err := evm.create(...)
    sender.nonce = tx.nonce + 1
  } else {
    evm.call(...)
  }

Two contraints for the design:

• sender's nonce should be increased even if ApplyMessage fails.
• sender.nonce should be equal to tx.nonce when calling evm.create, so the contract address will be correct.

---

For contributor use:

• Targeted PR against correct branch (see CONTRIBUTING.md)
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work.
• Code follows the module structure standards.
• Wrote unit and integration tests
• Updated relevant documentation (docs/) or specification (x/<module>/spec/)
• Added relevant godoc comments.
• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md
• Re-reviewed Files changed in the Github PR explorer

---

For admin use:

• Added appropriate labels to PR (ex. WIP, R4R, docs, etc)
• Reviewers assigned
• Squashed all commits, uses message "Merge pull request #XYZ: [title]" (coding standards)

[codecov]

Codecov Report

Merging #851 (2092388) into main (8bc3cc4) will decrease coverage by 0.02%.
The diff coverage is 50.00%.

@@            Coverage Diff             @@
##             main     #851      +/-   ##
==========================================
- Coverage   56.79%   56.77%   -0.03%     
==========================================
  Files          72       72              
  Lines        6060     6066       +6     
==========================================
+ Hits         3442     3444       +2     
- Misses       2420     2424       +4     
  Partials      198      198              

Impacted Files	Coverage Δ
x/evm/types/tx_args.go	0.00% <0.00%> (ø)
x/evm/keeper/state_transition.go	77.49% <100.00%> (+0.14%)	⬆️

[fedekunze]

@yihuang can you add a Changelog entry for this fix?