## Description
Closes: #13287
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## Description
Added a little bit more comments to note about the meaning / type of the numeric time values.
When I'm creating the vesting accounts, I always have to double check it, and end up looking at the code.
## 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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- [ ] included the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
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- [ ] 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
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Bumps [cosmossdk.io/api](https://github.com/cosmos/cosmos-sdk) from 0.3.0 to 0.3.1.
<details>
<summary>Changelog</summary>
<p><em>Sourced from <a href="https://github.com/cosmos/cosmos-sdk/blob/v0.3.1/CHANGELOG.md">cosmossdk.io/api's changelog</a>.</em></p>
<blockquote>
<h2>0.3.1 (March 23, 2017)</h2>
<p>IMPROVEMENTS:</p>
<ul>
<li>CLI returns exit code 1 and logs error before exiting</li>
</ul>
</blockquote>
</details>
<details>
<summary>Commits</summary>
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<li>See full diff in <a href="https://github.com/cosmos/cosmos-sdk/compare/v0.3.0...v0.3.1">compare view</a></li>
</ul>
</details>
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Bumps [github.com/prometheus/common](https://github.com/prometheus/common) from 0.39.0 to 0.40.0.
<details>
<summary>Commits</summary>
<ul>
<li><a href="2c9877d792"><code>2c9877d</code></a> Merge pull request <a href="https://github-redirect.dependabot.com/prometheus/common/issues/444">#444</a> from abursavich/expfmt-eof</li>
<li><a href="d888bfa06f"><code>d888bfa</code></a> Merge pull request <a href="https://github-redirect.dependabot.com/prometheus/common/issues/443">#443</a> from abursavich/expfmt-decode</li>
<li><a href="d074dea0fc"><code>d074dea</code></a> expfmt: only ignore io.EOF errors in TextParse.startOfLine</li>
<li><a href="5be97a0535"><code>5be97a0</code></a> expfmt: only call TextParser.TextToMetricFamilies once from textDecoder</li>
<li><a href="f9c1994be0"><code>f9c1994</code></a> Merge pull request <a href="https://github-redirect.dependabot.com/prometheus/common/issues/440">#440</a> from zenador/sparsehistograms</li>
<li><a href="18a421471c"><code>18a4214</code></a> Update comments according to code review</li>
<li><a href="4e9e3f5f46"><code>4e9e3f5</code></a> Continue to use json-iterator to improve marshalling of SamplePair</li>
<li><a href="f71df30fee"><code>f71df30</code></a> Continue to use json-iterator to improve marshalling of SampleHistogramPair</li>
<li><a href="eda7de1dd2"><code>eda7de1</code></a> Start to use json-iterator to improve marshalling of HistogramBucket</li>
<li><a href="01880dc50b"><code>01880dc</code></a> Add benchmarks for marshalling</li>
<li>Additional commits viewable in <a href="https://github.com/prometheus/common/compare/v0.39.0...v0.40.0">compare view</a></li>
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