powerpc/32: Fix CONFIG_VIRT_CPU_ACCOUNTING_NATIVE for 40x/booke

40x/booke have another path to reach 3f from transfer_to_handler,
make sure it also calls ACCOUNT_CPU_USER_ENTRY() when
CONFIG_VIRT_CPU_ACCOUNTING_NATIVE is selected.

Signed-off-by: Christophe Leroy <christophe.leroy@c-s.fr>
Signed-off-by: Michael Ellerman <mpe@ellerman.id.au>