Preparation of a chiral synthon for an HBV inhibitor : enzymatic asymmetric hydrolysis of (1α,2β,3α)-2-(benzyloxymethyl)cyclopent-4-ene-1,3-diol diacetate and enzymatic asymmetric acetylation of (1α,2β,3α)-2-(benzyloxymethyl)cyclopent-4-ene-1,3-diol