refactor(test)!: refactor simapp.Setup function (cosmos#9938)

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## Description

ref: cosmos#8961 

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Following up on [cosmos#9697](cosmos#9697 (review)), this PR is the first step for the cosmos#8961.

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- [ ] confirmed `!` in the type prefix if API or client breaking change
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test_helpers.go

@@ -61,14 +61,14 @@ func setup(withGenesis bool, invCheckPeriod uint) (*SimApp, GenesisState) {
 }
 
 // Setup initializes a new SimApp. A Nop logger is set in SimApp.
-func Setup(isCheckTx bool) *SimApp {
+func Setup(t *testing.T, isCheckTx bool) *SimApp {
+	t.Helper()
+
 	app, genesisState := setup(!isCheckTx, 5)
 	if !isCheckTx {
 		// init chain must be called to stop deliverState from being nil
 		stateBytes, err := json.MarshalIndent(genesisState, "", " ")
-		if err != nil {
-			panic(err)
-		}
+		require.NoError(t, err)
 
 		// Initialize the chain
 		app.InitChain(