block: replace BIO_QUEUE_ENTERED with BIO_CGROUP_ACCT

BIO_QUEUE_ENTERED is only used for cgroup accounting now, so rename
the flag and move setting it into the cgroup code.

Signed-off-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Jens Axboe <axboe@kernel.dk>