atmel_spi: clean up baud rate divisor calculation

Make the baud rate divisor calculation code a bit more readable and add a
few comments.

Also fix wrong debug information being displayed when !new_1 and
max_speed_hz == 0.

[david-b@pacbell.net: fix it]
Signed-off-by: Haavard Skinnemoen <haavard.skinnemoen@atmel.com>
Cc: "Janesh Ramakrishnan" <jramakrishnan@neuropace.com>
Acked-by David Brownell <david-b@pacbell.net>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>