accounts: address pendingPayments issues & add tracer #1492

Job	Run time
backend build on ubuntu-latest	2m 41s
RPC proto compilation check	3m 19s
backend build on windows-latest	22m 48s
check commits	4m 6s
frontend tests on ubuntu-latest	2m 13s
backend build on macOS-latest	10m 43s
integration test	8m 2s
frontend tests on windows-latest	10m 43s
lint	1m 41s
frontend tests on macOS-latest	2m 2s
unit tests	38s
unit-race	44s
	1h 9m 40s

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