Build npm Package: near-account-utils - Account Utilities

Description

## Overview
Create an npm package with utilities for NEAR account management - validation, formatting, and common operations.

## Why This Matters
Every NEAR app needs account utilities. A standard package prevents reinventing the wheel.

## Technical Requirements
- Account ID validation
- Implicit vs named account detection
- Account formatting (truncation, etc.)
- Access key utilities
- Batch account operations

## Deliverables
1. npm package: near-account-utils
2. Comprehensive utilities
3. Zero dependencies
4. Full TypeScript support

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