refactor(bank, feegrant, authz): avoid creating baseaccount (#19188)

Co-authored-by: Aleksandr Bezobchuk <alexanderbez@users.noreply.github.com>

docs/architecture/adr-020-protobuf-transaction-encoding.md

@@ -15,6 +15,7 @@
 * 2021 Feb 24: The Cosmos SDK does not use Tendermint's `PubKey` interface anymore, but its own `cryptotypes.PubKey`. Updates to reflect this.
 * 2021 May 3: Rename `clientCtx.JSONMarshaler` to `clientCtx.JSONCodec`.
 * 2021 June 10: Add `clientCtx.Codec: codec.Codec`.
+* 2024 February 5: Account creation step
 
 ## Status
 
@@ -317,6 +318,8 @@ the client logic will now need to take a codec interface that knows not only how
 to handle all the types, but also knows how to generate transactions, signatures,
 and messages.
 
+If the account is sending its first transaction, the account number must be set to 0. This is due to the account not being created yet. 
+
 ```go
 type AccountRetriever interface {
   GetAccount(clientCtx Context, addr sdk.AccAddress) (client.Account, error)