Btrfs: create a helper to create em for IO

We have similar codes to create and insert extent mapping around IO path,
this merges them into a single helper.

Signed-off-by: Liu Bo <bo.li.liu@oracle.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>