Refactor make_receipt's control flow to be more coherent

[richardgreg]

What was wrong?

In fork.py's make_receipt, multiple if/return blocks are followed by an else
Related to Issue #
#874

How was it fixed?

Simple refactoring. Use if/elif/else flow

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[codecov-commenter]

Codecov Report

Attention: 2 lines in your changes are missing coverage. Please review.

Comparison is base (4d95303) 74.12% compared to head (ed6087d) 74.12%.

Files	Patch %	Lines
src/ethereum/arrow_glacier/fork.py	0.00%	1 Missing ⚠️
src/ethereum/gray_glacier/fork.py	0.00%	1 Missing ⚠️

Additional details and impacted files

@@           Coverage Diff           @@
##           master     #884   +/-   ##
=======================================
  Coverage   74.12%   74.12%           
=======================================
  Files         572      572           
  Lines       32419    32419           
=======================================
  Hits        24030    24030           
  Misses       8389     8389           

Flag	Coverage Δ
unittests	74.12% <60.00%> (ø)

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