[patch, fortran, docs] Document sequential unformatted file structure

[Thomas Koenig]

Hello world,

seems like we never got around to documenting the structure of
our unformatted sequential files.  Well, here is a patch for that.

Regards

	Thomas

2017-08-12  Thomas Koenig  <tkoenig@gcc.gnu.org>

         * gfortran.texi: Document format of unformatted sequential files.
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