Improve account counters handling (#15913)

* Improve account counters handling

* Use ActiveRecord::Base::sanitize_sql to pass values instead of interpolating them

Keep using string interpolation for `key` as it is safe and using
“ActiveRecord::Base::sanitize_sql_hash_for_assignment” would require stitching
bits of SQL in a way that is not more easily checked for safety.

* Add migration hook to catch PostgreSQL versions earlier than 9.5