btrfs: remove local variable need_account in do_walk_down()

We only set this if wc->refs[level - 1] > 1, and we check this way up
above where we need it because the first thing we do before dropping our
refs is reset wc->refs[level - 1] to 0.  Reorder resetting of wc->refs
to after our drop logic, and then remove the need_account variable and
simply check wc->refs[level - 1] directly instead of using a variable.

Signed-off-by: Josef Bacik <josef@toxicpanda.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>