random: simplify arithmetic function flow in account()

Now that have_bytes is never modified, we can simplify this function.
First, we move the check for negative entropy_count to be first. That
ensures that subsequent reads of this will be non-negative. Then,
have_bytes and ibytes can be folded into their one use site in the
min_t() function.

Suggested-by: Dominik Brodowski <linux@dominikbrodowski.net>
Reviewed-by: Dominik Brodowski <linux@dominikbrodowski.net>
Signed-off-by: Jason A. Donenfeld <Jason@zx2c4.com>