Revert "Remove counter_cache_target which is no longer called"

This reverts commit 376ffe0ea2.

Since 38fae1f, `association.increment_counters` is called without
inflated parent target if inverse_of is disabled.
In that case, that commit would cause extra queries to inflate parent.

activerecord/lib/active_record/associations/belongs_to_association.rb

@@ -61,7 +61,11 @@ module ActiveRecord
 
         def update_counters(by)
           if require_counter_update? && foreign_key_present?
-            reader.increment!(reflection.counter_cache_column, by, touch: reflection.options[:touch])
+            if target && !stale_target?
+              target.increment!(reflection.counter_cache_column, by, touch: reflection.options[:touch])
+            else
+              counter_cache_target.update_counters(reflection.counter_cache_column => by, touch: reflection.options[:touch])
+            end
           end
         end
 
@@ -92,6 +96,11 @@ module ActiveRecord
           inverse && inverse.has_one?
         end
 
+        def counter_cache_target
+          primary_key = reflection.association_primary_key(klass)
+          klass.unscoped.where!(primary_key => owner._read_attribute(reflection.foreign_key))
+        end
+
         def stale_state
           result = owner._read_attribute(reflection.foreign_key) { |n| owner.send(:missing_attribute, n, caller) }
           result && result.to_s

activerecord/test/cases/associations/has_many_associations_test.rb

@@ -1205,7 +1205,7 @@ class HasManyAssociationsTest < ActiveRecord::TestCase
     reply1 = Reply.create!(title: "re: zoom", content: "speedy quick!")
     reply2 = Reply.create!(title: "re: zoom 2", content: "OMG lol!")
 
-    assert_queries(6) do
+    assert_queries(4) do
       topic.replies << [reply1, reply2]
     end