Create a DIV_ROUND_CLOSEST macro to do division with rounding

Create a helper macro to divide two numbers and round the result to the
nearest whole number.  This is a helper macro for hwmon drivers that want
to convert incoming sysfs values per standard hwmon practice, though the
macro itself can be used by anyone.

Signed-off-by: Darrick J. Wong <djwong@us.ibm.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>