Fix unboxing issue causing errors in acceptance tests

[kselveliev]

Description:
After running acceptance tests against modularized web3 most of the web3 calls were failing.
This was caused by a subtle bug caused by unboxing of null Long in toAccountId method called by AccountReadableKVState. EntityId.of(id) fails with nullPointer when id is null.
Now just returning null if the id is null.
Reproduced with Then I call estimateGas with associate function for fungible token acceptance test.

• ContractCallServicePrecompileModificationTest - adds test to verify calls are passing null auto renew account now.
• EntityIdUtils - toAccountId(final Long) adds null check

Related issue(s):

Partially completes #10374

Notes for reviewer:
Acceptance tests are now more stable but still need additional adjustments to make all pass.

Checklist

• Documented (Code comments, README, etc.)
• Tested (unit, integration, etc.)

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 92.19%. Comparing base (f82ab41) to head (df062b1).
Report is 4 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff            @@
##               main   #10375   +/-   ##
=========================================
  Coverage     92.18%   92.19%           
- Complexity     8094     8095    +1     
=========================================
  Files           988      988           
  Lines         33711    33713    +2     
  Branches       4264     4264           
=========================================
+ Hits          31078    31082    +4     
+ Misses         1618     1617    -1     
+ Partials       1015     1014    -1     

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[sonarqubecloud]

Quality Gate passed

Issues
0 New issues
0 Accepted issues

Measures
0 Security Hotspots
0.0% Coverage on New Code
0.0% Duplication on New Code

See analysis details on SonarQube Cloud

[bilyana-gospodinova]

LGTM