Add GN Build file for extensions_common target.

chrome/common/BUILD.gn

 # Copyright 2014 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 import("//tools/grit/grit_rule.gni")
 
 gypi_values = exec_script(
     "//build/gypi_to_gn.py",
     [ rebase_path("../chrome_common.gypi") ],
     "scope",
@@ skipping 142 matching lines @@
     sources += [
       "local_discovery/service_discovery_client_impl.cc",
       "local_discovery/service_discovery_client_impl.h",
     ]
   }
 
   if (is_android) {
     sources -= [
       "badge_util.cc",
       "chrome_version_info_posix.cc",
-      "extensions/api/extension_action/browser_action_handler.cc",
-      "extensions/api/extension_action/page_action_handler.cc",
-      "extensions/api/spellcheck/spellcheck_handler.cc",
       "extensions/manifest_handlers/minimum_chrome_version_checker.cc",
       "icon_with_badge_image_source.cc",
       "media_galleries/metadata_types.h",
-      "net/url_util.cc",
       "spellcheck_common.cc",
     ]
   } else {
     # Non-Android.
     sources += rebase_path(
         gypi_values.chrome_common_importer_sources,
         ".", "//chrome")
   }
 
   if (is_win) {
@@ skipping 115 matching lines @@
     "//components/bookmarks/common",
     "//third_party/widevine/cdm:version_h",
   ]
 
   if (enable_nacl) {
     deps += [
       #'../components/nacl.gyp:nacl_switches',  TODO(GYP)
     ]
   }
 }