chore: update `near-sdk`, `near-abi`, `borsh` version #340

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Run time

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Job	Run time
lint	5m 2s
audit	15s
msrv-check (ubuntu-latest)	4m 13s
tests (ubuntu-latest)	17m 18s
tests (macos-latest)	21m 15s
msrv-check (macos-latest)	6m 27s
	54m 30s