btrfs: factor out do_free_extent_accounting helper

__btrfs_free_extent() does all of the hard work of updating the extent
ref items, and then at the end if we dropped the extent completely it
does the cleanup accounting work.  We're going to only want to do that
work for metadata with extent tree v2, so extract this bit into its own
helper.

Signed-off-by: Josef Bacik <josef@toxicpanda.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>