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Since you're initing an account at with a keypair, it will need to sign for the transaction, as well as the payer, in order to create the account. If you leave signers blank, the provider wallet will sign if the IDL detects that it's in the instruction as a signer. You can explicitly pass the keypair in as a signer using (provider.wallet as anchor.Wallet).payer or just provider.wallet.payer.
