Add tests for account creation in transaction logic

[dannywillems]

Cherry-picked from #1553

Summary

Adds new test cases for account creation scenarios in transaction logic:

• test_apply_payment_creates_receiver_account: Tests payment transactions
  that automatically create receiver accounts, verifying that the account
  creation fee is deducted from the payment amount.
• test_apply_coinbase_with_fee_transfer_creates_account: Tests coinbase
  transactions with fee transfers to nonexistent accounts, verifying account
  creation and fee deduction.

These tests ensure correct handling of account creation fees during the first
pass of two-phase transaction application.

Test plan

• Tests added for payment transactions creating receiver accounts
• Tests added for coinbase transactions with fee transfer to new accounts
• Run tests with: cargo test --test test_transaction_logic_first_pass
• Run tests with: cargo test --test test_transaction_logic_first_pass_coinbase --release

Source: Tests ported from #1553

[github-actions]

OCaml Reference Validation Results

Repository: https://github.com/MinaProtocol/mina.git
Branch: compatible
Status: ✓ Validation passed

Click to see full validation output

Checking OCaml references against https://github.com/MinaProtocol/mina.git (branch: compatible)
Fetching current commit from compatible...
Current OCaml commit: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2

Validating references...
========================
✓ VALID: ledger/src/account/account.rs -> src/lib/mina_base/account.ml L:201-224
  ⚠ STALE COMMIT: fc6be4c58091c761f827c858229c2edf9519e941 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/for_tests.rs -> src/lib/transaction_logic/mina_transaction_logic.ml L:2285-2285
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/for_tests.rs -> src/lib/transaction_logic/mina_transaction_logic.ml L:2351-2356
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/for_tests.rs -> src/lib/transaction_logic/mina_transaction_logic.ml L:2407
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/mod.rs -> src/lib/mina_base/transaction_status.ml L:9-51
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/mod.rs -> src/lib/mina_base/transaction_status.ml L:452-454
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/mod.rs -> src/lib/mina_base/with_status.ml L:6-10
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/mod.rs -> src/lib/mina_base/fee_transfer.ml L:76-80
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/mod.rs -> src/lib/mina_base/fee_transfer.ml L:68-69
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/mod.rs -> src/lib/mina_base/coinbase.ml L:17-21
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/mod.rs -> src/lib/transaction/transaction.ml L:8-11
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/signed_command.rs -> src/lib/mina_base/signed_command_payload.ml L:34-48
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/signed_command.rs -> src/lib/mina_base/stake_delegation.ml L:11-13
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/signed_command.rs -> src/lib/mina_base/signed_command_payload.ml L:179-181
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/signed_command.rs -> src/lib/mina_base/signed_command_payload.ml L:239-243
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)
✓ VALID: ledger/src/scan_state/transaction_logic/signed_command.rs -> src/lib/mina_base/signed_command_payload.ml L:352-362
  ⚠ STALE COMMIT: 5da42ccd72e791f164d4d200cf1ce300262873b3 (current: ea6244d30c67283a7c4fcf28cdebf96ab5c3ede2)

Summary
=======
Total references found: 16
Valid references: 16
Invalid references: 0
Stale commits: 16

⚠ Warning: 16 reference(s) have stale commits
Run with --update to update them automatically

[github-actions]

✓ Code Reference Verification Passed

All code references in the documentation have been verified successfully!

Total references checked: 1
Valid references: 1

The documentation is in sync with the codebase on the develop branch.