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>

arch/powerpc/kernel/entry_32.S

@@ -166,6 +166,13 @@ transfer_to_handler:
 	   internal debug mode bit to do this. */
 	lwz	r12,THREAD_DBCR0(r12)
 	andis.	r12,r12,DBCR0_IDM@h
+#endif
+#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
+	CURRENT_THREAD_INFO(r9, r1)
+	tophys(r9, r9)
+	ACCOUNT_CPU_USER_ENTRY(r9, r11, r12)
+#endif
+#if defined(CONFIG_40x) || defined(CONFIG_BOOKE)
 	beq+	3f
 	/* From user and task is ptraced - load up global dbcr0 */
 	li	r12,-1			/* clear all pending debug events */
@@ -185,11 +192,6 @@ transfer_to_handler:
 	addi	r12,r12,-1
 	stw	r12,4(r11)
 #endif
-#ifdef CONFIG_VIRT_CPU_ACCOUNTING_NATIVE
-	CURRENT_THREAD_INFO(r9, r1)
-	tophys(r9, r9)
-	ACCOUNT_CPU_USER_ENTRY(r9, r11, r12)
-#endif
 
 	b	3f