[Access] Implemented options to fail or warn when payer is not able to pay

[Guitarheroua]

onflow/flow-go#6139

Added implementation of PayerBalanceMode to control whether transaction validation should fail or warn when the payer is not able to pay.

[codecov-commenter]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 35.54%. Comparing base (3f120d3) to head (a68bcda).
Report is 148 commits behind head on master.

❗ There is a different number of reports uploaded between BASE (3f120d3) and HEAD (a68bcda). Click for more details.

HEAD has 1 upload less than BASE

Flag	BASE (3f120d3)	HEAD (a68bcda)
unittests	2	1

Additional details and impacted files

@@             Coverage Diff             @@
##           master     #744       +/-   ##
===========================================
- Coverage   51.24%   35.54%   -15.70%     
===========================================
  Files          34       47       +13     
  Lines        4533     7370     +2837     
===========================================
+ Hits         2323     2620      +297     
- Misses       2027     4561     +2534     
- Partials      183      189        +6     

Flag	Coverage Δ
unittests	35.54% <100.00%> (-15.70%)	⬇️

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[janezpodhostnik]

good to go from my side when the replace is removed

[Guitarheroua]

Created new one from repo, not a fork #756