btrfs: qgroup: Add new qgroup calculation function

btrfs_qgroup_account_extents().

The new btrfs_qgroup_account_extents() function should be called in
btrfs_commit_transaction() and it will update all the qgroup according
to delayed_ref_root->dirty_extent_root.

The new function can handle both normal operation during
commit_transaction() or in rescan in a unified method with clearer
logic.

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