fix: change the behavior of offline mode correctly (#15123)

## Description
Closes: #15109 

Change to work only when `FlagAccountNumber` and `FlagSequence` are in offline mode. In other cases, use `AccountRetriever` to populate those values.



---

### Author Checklist

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please add links to any relevant follow up issues.*

I have...

- [ ] included the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] added `!` to the type prefix if API or client breaking change
- [ ] targeted the correct branch (see [PR Targeting](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#pr-targeting))
- [ ] provided a link to the relevant issue or specification
- [ ] followed the guidelines for [building modules](https://github.com/cosmos/cosmos-sdk/blob/main/docs/docs/building-modules)
- [ ] included the necessary unit and integration [tests](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#testing)
- [ ] added a changelog entry to `CHANGELOG.md`
- [ ] included comments for [documenting Go code](https://blog.golang.org/godoc)
- [ ] updated the relevant documentation or specification
- [ ] reviewed "Files changed" and left comments if necessary
- [ ] confirmed all CI checks have passed

### Reviewers Checklist

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your handle next to the items reviewed if you only reviewed selected items.*

I have...

- [ ] confirmed the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] confirmed `!` in the type prefix if API or client breaking change
- [ ] confirmed all author checklist items have been addressed 
- [ ] reviewed state machine logic
- [ ] reviewed API design and naming
- [ ] reviewed documentation is accurate
- [ ] reviewed tests and test coverage
- [ ] manually tested (if applicable)

tests/e2e/auth/suite.go

@@ -1213,9 +1213,20 @@ func (s *E2ETestSuite) TestCLIMultisign() {
 	sign2File := testutil.WriteToNewTempFile(s.T(), account2Signature.String())
 	defer sign2File.Close()
 
-	// Does not work in offline mode.
-	_, err = authclitestutil.TxMultiSignExec(val1.ClientCtx, multisigRecord.Name, multiGeneratedTxFile.Name(), "--offline", sign1File.Name(), sign2File.Name())
-	s.Require().EqualError(err, fmt.Sprintf("couldn't verify signature for address %s", addr1))
+	// Work in offline mode.
+	multisigAccNum, multisigSeq, err := val1.ClientCtx.AccountRetriever.GetAccountNumberSequence(val1.ClientCtx, addr)
+	s.Require().NoError(err)
+	_, err = authclitestutil.TxMultiSignExec(
+		val1.ClientCtx,
+		multisigRecord.Name,
+		multiGeneratedTxFile.Name(),
+		fmt.Sprintf("--%s", flags.FlagOffline),
+		fmt.Sprintf("--%s=%d", flags.FlagAccountNumber, multisigAccNum),
+		fmt.Sprintf("--%s=%d", flags.FlagSequence, multisigSeq),
+		sign1File.Name(),
+		sign2File.Name(),
+	)
+	s.Require().NoError(err)
 
 	val1.ClientCtx.Offline = false
 	multiSigWith2Signatures, err := authclitestutil.TxMultiSignExec(val1.ClientCtx, multisigRecord.Name, multiGeneratedTxFile.Name(), sign1File.Name(), sign2File.Name())

tests/e2e/tx/service_test.go

@@ -11,6 +11,7 @@ import (
 	"github.com/stretchr/testify/suite"
 
 	errorsmod "cosmossdk.io/errors"
+
 	"cosmossdk.io/simapp"
 	"github.com/cosmos/cosmos-sdk/client"
 	"github.com/cosmos/cosmos-sdk/client/flags"
@@ -90,6 +91,8 @@ func (s *E2ETestSuite) SetupSuite() {
 			sdk.NewCoin(s.cfg.BondDenom, sdk.NewInt(1)),
 		),
 		fmt.Sprintf("--%s=true", flags.FlagSkipConfirmation),
+		fmt.Sprintf("--%s", flags.FlagOffline),
+		fmt.Sprintf("--%s=0", flags.FlagAccountNumber),
 		fmt.Sprintf("--%s=2", flags.FlagSequence),
 		fmt.Sprintf("--%s=%s", flags.FlagBroadcastMode, flags.BroadcastSync),
 		fmt.Sprintf("--%s=%s", flags.FlagFees, sdk.NewCoins(sdk.NewCoin(s.cfg.BondDenom, sdk.NewInt(10))).String()),