## Description
Closes: #15109
Change to work only when `FlagAccountNumber` and `FlagSequence` are in offline mode. In other cases, use `AccountRetriever` to populate those values.
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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>
<ul>
<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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</details>
## Description
removes the dependency of tendermint/utils/log from countless locations. This is in effort of reducing Tendermint's lib usage in the sdk
this is nonbreaking as the interface is the same. To eliminate tm/utils/log in the sdk we need a few more things. Once we have fully removed the tendermint logger, I would propose we break the interface and define our own for our use case, when we pass the logger to tendermint in the node.New() function we can wrap our logger for its use case
---
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- [ ] 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
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- [ ] manually tested (if applicable)
