PATCH: regression test for PR libfortran/25305

[Grigory Zagorodnev]

Here is the reproducer of PR25305, extracted from cpu2000/191.fma3d, 
suitable for regression testing. This 4.0 regression got affected SPEC 
stability at x86-64, ia32 and IPF.

Ok to commit to 4.0 branch?
Need to be committed to 4.1 and mainline?

- Grigory

2005-12-19  Grigory Zagorodnev <grigory_zagorodnev@linux.intel.com>

         PR libfortran/25305
         * gfortran.dg/end_of_record.f90: New.
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