Upgrade cosmos-sdk

[dreamer-zq]

Closes: #XXX

Description

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For contributor use:

• Targeted PR against correct branch (see CONTRIBUTING.md)
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work.
• Code follows the module structure standards.
• Wrote unit and integration tests
• Updated relevant documentation (docs/) or specification (x/<module>/spec/)
• Added relevant godoc comments.
• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md
• Re-reviewed Files changed in the Github PR explorer

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For admin use:

• Added appropriate labels to PR (ex. WIP, R4R, docs, etc)
• Reviewers assigned
• Squashed all commits, uses message "Merge pull request #XYZ: [title]" (coding standards)

[codecov-io]

Codecov Report

❗ No coverage uploaded for pull request base (irita-v0.40.0-rc1@68a23c4). Click here to learn what that means.
The diff coverage is n/a.

@@                 Coverage Diff                  @@
##             irita-v0.40.0-rc1       #9   +/-   ##
====================================================
  Coverage                     ?   54.35%           
====================================================
  Files                        ?      461           
  Lines                        ?    30847           
  Branches                     ?        0           
====================================================
  Hits                         ?    16767           
  Misses                       ?    12436           
  Partials                     ?     1644           

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