fs: Provide helpers for manipulating sb->s_readonly_remount

Provide helpers to set and clear sb->s_readonly_remount including
appropriate memory barriers. Also use this opportunity to document what
the barriers pair with and why they are needed.

Suggested-by: Dave Chinner <david@fromorbit.com>
Signed-off-by: Jan Kara <jack@suse.cz>
Reviewed-by: Dave Chinner <dchinner@redhat.com>
Message-Id: <20230620112832.5158-1-jack@suse.cz>
Signed-off-by: Christian Brauner <brauner@kernel.org>