shmem: introduce shmem_inode_acct_block

The shmem_acct_block and the update of used_blocks are following one
another in all the places they are used.  Combine these two into a
helper function.

Link: http://lkml.kernel.org/r/1497939652-16528-3-git-send-email-rppt@linux.vnet.ibm.com
Signed-off-by: Mike Rapoport <rppt@linux.vnet.ibm.com>
Cc: "Kirill A. Shutemov" <kirill.shutemov@linux.intel.com>
Cc: Andrea Arcangeli <aarcange@redhat.com>
Cc: Hillf Danton <hillf.zj@alibaba-inc.com>
Cc: Hugh Dickins <hughd@google.com>
Cc: Pavel Emelyanov <xemul@virtuozzo.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>