fs: Fix hang with BSD accounting on frozen filesystem

When BSD process accounting is enabled and logs information to a
filesystem which gets frozen, system easily becomes unusable because
each attempt to account process information blocks. Thus e.g. every task
gets blocked in exit.

It seems better to drop accounting information (which can already happen
when filesystem is running out of space) instead of locking system up.
So we just skip the write if the filesystem is frozen.

Reported-by: Nikola Ciprich <nikola.ciprich@linuxbox.cz>
Signed-off-by: Jan Kara <jack@suse.cz>
Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>