powerpc/time: isolate scaled cputime accounting in dedicated functions.

scaled cputime is only meaningfull when the processor has
SPURR and/or PURR, which means only on PPC64.

In preparation of the following patch that will remove
CONFIG_ARCH_HAS_SCALED_CPUTIME on PPC32, this patch moves
all scaled cputing accounting logic into dedicated functions.

This patch doesn't change any functionality. It's only code
reorganisation.

Signed-off-by: Christophe Leroy <christophe.leroy@c-s.fr>
Signed-off-by: Michael Ellerman <mpe@ellerman.id.au>