btrfs: qgroup: Add new function to record old_roots.

Add function btrfs_qgroup_prepare_account_extents() to get old_roots
which are needed for qgroup.

We do it in commit_transaction() and before switch_roots(), and only
search commit_root, so it gives a quite accurate view for previous
transaction.

With old_roots from previous transaction, we can use it to do accurate
account with current transaction.

Signed-off-by: Qu Wenruo <quwenruo@cn.fujitsu.com>
Signed-off-by: Chris Mason <clm@fb.com>