feat: Add transaction receipts queue in state

[Neeharika-Sompalli]

Fixes #14541 Protobufs : https://github.com/hashgraph/hedera-protobufs/pull/404/files

• Removes the TransactionRecordQueue from state and just stores TransactionReceiptsEntries in state, since that information is sufficient for validating duplicate transactions

Testing:

• Manual restart test from a 0.53 state. Logs attached Logs.zip