Convert entitled values

[dsainati1]

Part of the proposed migration in onflow/flips#95

Part of #2709

This implements and tests a function that converts values to entitled versions of themselves according to the rules described in the linked migration proposal.

Description

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• Targeted PR against master branch
• Linked to Github issue with discussion and accepted design OR link to spec that describes this work
• Code follows the standards mentioned here
• Updated relevant documentation
• Re-reviewed Files changed in the Github PR explorer
• Added appropriate labels

[dsainati1]

Obseleted by #2951