[PATCH] truncate: dirty memory accounting fix

Only (un)account for IO and page-dirtying for devices which have real backing
store (ie: not tmpfs or ramdisks).

Cc: "David S. Miller" <davem@davemloft.net>
Signed-off-by: Andrew Morton <akpm@osdl.org>
Signed-off-by: Linus Torvalds <torvalds@osdl.org>