Fully specify the records published in smart contract expiry lifecycle

[tinker-michaelj]

HIP-16 defined the lifecycle of expiring Hedera entities. But it did not fully specify how the ledger will externalize lifecycle events to mirror nodes via (TransactionBody, TransactionRecord) pairs in the record stream.

In particular, we need to specify how the record stream externalizes the following:

1. Auto-renewal of a contract
2. Treasury return of an expired contract's non-deleted NFTs
3. Treasury return of an expired contract's non-deleted fungible token balances
4. Bookkeeping of an expired contract's deleted token balances
5. Auto-removal of a contract