Fortran: Fix ICE and wrong code for assumed-rank arrays [PR100029, PR100040]

Fortran: Fix ICE and wrong code for assumed-rank arrays [PR100029, PR100040]

gcc/fortran/ChangeLog:

	PR fortran/100040
	PR fortran/100029
	* trans-expr.c (gfc_conv_class_to_class): Add code to have
	assumed-rank arrays recognized as full arrays and fix the type
	of the array assignment.
	(gfc_conv_procedure_call): Change order of code blocks such that
	the free of ALLOCATABLE dummy arguments with INTENT(OUT) occurs
	first.

gcc/testsuite/ChangeLog:

	PR fortran/100029
	* gfortran.dg/PR100029.f90: New test.

	PR fortran/100040
	* gfortran.dg/PR100040.f90: New test.

(cherry picked from commit 5299155bb80e90df822e1eebc9f9a0c8e4505a46)