test(callbacks): simplified mock contract keeper's processCallback logic (backport #4375)

[mergify]

This is an automatic backport of pull request #4375 done by Mergify.
Cherry-pick of ce3cfc0 has failed:

On branch mergify/bp/callbacks/release/v0.2.x+ibc-go-v7.3.x/pr-4375
Your branch is up to date with 'origin/callbacks/release/v0.2.x+ibc-go-v7.3.x'.

You are currently cherry-picking commit ce3cfc07.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   modules/apps/callbacks/fee_transfer_test.go
	modified:   modules/apps/callbacks/ica_test.go
	modified:   modules/apps/callbacks/testing/simapp/contract_keeper.go
	modified:   modules/apps/callbacks/transfer_test.go

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   modules/apps/callbacks/ibc_middleware_test.go

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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