[gfortran] Patch for PR 14836-INQUIRE specifier NEXTREC not correct for direct access files-

[Paul Brook]

> ! pr14836
>        OPEN(UNIT=9, ACCESS='DIRECT', RECL=80, FORM='UNFORMATTED')
>        INQUIRE(UNIT=9,NEXTREC=NREC)
>        WRITE(UNIT=9,REC=5) 1
>        INQUIRE(UNIT=9,NEXTREC=NREC)
>        PRINT*,NREC

Testcases should not produce output.

>        IF (NREC.NE.6) CALL ABORT
>        READ(UNIT=9,REC=1) MVI
Likewise.
>        INQUIRE(UNIT=9,NEXTREC=NREC)
>        IF (NREC.NE.2) CALL ABORT
>        PRINT*,NREC
>        END
>
> 2004-04-02  Bud Davis  <bdavis9659@comcast.net>
>
>         PR 14836
>         io/transfer.c (next_record): Update last_record for DIRECT.

ChangeLog entries should have a * before the filename. 

Ok, with minor nits above.

Paul