btrfs: qgroup: Cleanup btrfs_qgroup_prepare_account_extents function

Quite a lot of qgroup corruption happens due to wrong time of calling
btrfs_qgroup_prepare_account_extents().

Since the safest time is to call it just before
btrfs_qgroup_account_extents(), there is no need to separate these 2
functions.

Merging them will make code cleaner and less bug prone.

Signed-off-by: Qu Wenruo <quwenruo@cn.fujitsu.com>
[ changelog and comment adjustments ]
Signed-off-by: David Sterba <dsterba@suse.com>