evm: balance and nonce invariants

[summerpro]

From：cosmos/ethermint#661

• 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.

• Wrote tests

• Updated relevant documentation (docs/)

• Added a relevant changelog entry to the Unreleased section in CHANGELOG.md

• Reviewed Files changed in the github PR explorer

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For Admin Use:

• Added appropriate labels to PR (ex. wip, ready-for-review, docs)
• Reviewers Assigned
• Squashed all commits, uses message "Merge PR #XYZ: [title]" (coding standards)

[codecov-io]

Codecov Report

Merging #502 (3ecf3d0) into dev (ca01a59) will not change coverage.
The diff coverage is n/a.

@@           Coverage Diff           @@
##              dev     #502   +/-   ##
=======================================
  Coverage   67.51%   67.51%           
=======================================
  Files         274      274           
  Lines       16418    16418           
=======================================
  Hits        11085    11085           
  Misses       4714     4714           
  Partials      619      619           

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