errors

spl.ts

const newKeypair = Keypair.fromSeed(seed)
const associatedSource = await getAssociatedTokenAddress(usdcPublicKey, walletPublicKey)
const associatedNew = await getAssociatedTokenAddress(usdcPublicKey, newKeypair.publicKey)

const mint = await getMint(connection, usdcPublicKey)
const receiverAccount = await connection.getAccountInfo(associatedNew)

const instructions: TransactionInstruction[] = []

instructions.push(createAssociatedTokenAccountInstruction(walletPublicKey, associatedNew, walletPublicKey, usdcPublicKey))

const lamports = await getMinimumBalanceForRentExemptAccount(connection)

instructions.push(
  SystemProgram.createAccount({
    fromPubkey: walletPublicKey,
    newAccountPubkey: associatedNew,
    space: ACCOUNT_SIZE,
    lamports,
    programId: TOKEN_PROGRAM_ID,
  }),
  createInitializeAccountInstruction(associatedNew, mint.mintAuthority, newKeypair.publicKey),
)

// TODO properly source
const DECIMALS_IN_USDC = 1000000
const usdcAmount = Math.trunc(amount * DECIMALS_IN_USDC)
instructions.push(createTransferInstruction(associatedSource, associatedNew, walletPublicKey, usdcAmount))

const transaction = new Transaction({
  feePayer: walletPublicKey,
  recentBlockhash: (await connection.getLatestBlockhash()).blockhash,
}).add(...instructions)

const signed = await signTransaction(transaction)
const rawTransaction = signed.serialize({ requireAllSignatures: false })
const transactionId = await connection.sendRawTransaction(transaction, { skipPreflight: true })