[patch, committed, fortran] Final bug-fixing part of PR 78226

[Thomas Koenig]

OK, this is it (I hope).

Finding the different parts where location information was missing
is now complete (I hope), at least the testsuite passes with the
addition of the warnings.  I had a bit more time than expected today,
so I split this up the way I did.

I will submit a patch soon to always run the check for locus
information when checking is enabled.

Regards

	Thomas

2016-11-07  Thomas Koenig  <tkoenig@gcc.gnu.org>

         PR fortran/78226
         * expr.c (gfc_generate_initializer):  Add where to EXPR_NULL
         statement.
         * iresolve.c (gfc_resolve_extends_type_of):  Add where to
         both arguments of the function.
         * resolve.c (resolve_select_type):  Add where to the
         second argument of the new statement.
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