Upgrade spl-token to v0.3.8

[odcheung]

https://app.asana.com/0/1202413563699470/1204278477629625/f

• upgrade spl-token to v0.3.8
• update JS target to ES2020 to support bigint literals
• Update jest layer for ES upgrade
• Convert all u64 references to BN
• Remove all deprecated Token methods, replaced with newer alternatives
• Rework account request util methods

Breaking Changes

• u64 rename / type change -Percentage, DecimalUtil, Ata-utils
• removed deriveATA - use spl-token's getAssociatedTokenAddressSync instead
• removed TokenUtil functions to use better spl-token alternatives
• Rename createWSOLAccountInstructions to TokenUtil.createWrappedNativeAccountInstruction
• EntityParsing now takes in an additional address: PublicKey field during parsing
• Updated API for account-request methods getMultipleAccounts, getMultipleAccountsInMap, getMultipleParsedAccounts

Verification

• Unit-tests on common-sdk
• Updated & ran the unit-tests whirlpools-sdk that heavily relies on the features here

[odcheung]

@yugure-orca - apologies! I forgot to update the tests after making further changes when making the whirlpools changes. I've updated them, ran prettier on the test folder (the script doesn't run automatically) and added an additional test to verify the order for the account-requests methods

[yugure-orca]

@odcheung no problem, now it works!

Last part is about the data type of FetchedAccountMap: https://github.com/orca-so/orca-sdks/pull/44#discussion_r1231745916

Map also works, but Record seems more consistent with other parts. 🤔