Since other exported commandnames were increased to 24 and graduated into

proper strings, adapt struct acct's ac_comm similarily.  While here increase
ac_mem to 32-bits, increase ac_flag from 8 to 32 bits for future extensions,
add ac_pid for forensics, and reorder the structure to avoid compiler pads.
More work remains in the sa(8) command to use ac_pid better.
This is a flag day for the acct file format, new/old files/tools are incompatible.
ok bluhm millert

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