PM-runtime: update time accounting only when enabled

Update the accounting_timestamp field only when PM runtime is enabled
and don't forget to account the last state before disabling it.

Suggested-by: Ulf Hansson <ulf.hansson@linaro.org>
Signed-off-by: Vincent Guittot <vincent.guittot@linaro.org>
Reviewed-by: Ulf Hansson <ulf.hansson@linaro.org>
[ rjw: Minor cleanups ]
Signed-off-by: Rafael J. Wysocki <rafael.j.wysocki@intel.com>