[patch, fortran] Fix PR 52724, internal list-directed read/write with kind=4

[Thomas Koenig]

Hi Janus,

> I'm not much of a libgfortran or I/O expert, but after all this looks
> ok to me. Thanks for the patch!

Committed, thanks.  What to people think about backporting to 4.7?
It is a wrong-code issue, if a rather obscure corner.

If there's no feedback within a few days, I think I'll close the PR.

	Thomas