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[flang] Allow record advancement in external formatted sequential READ

Authored by klausler on Sep 30 2020, 12:53 PM.

Description

[flang] Allow record advancement in external formatted sequential READ

The '/' control edit descriptor causes a runtime crash for an
external formatted sequential READ because the AdvanceRecord()
member function for external units implemented only the tasks
to finish reading the current record. Split those out into
a new FinishReadingRecord() member function, call that instead
from EndIoStatement(), and change AdvanceRecord() to both
finish reading the current record and to begin reading the next
one.

Differential revision: https://reviews.llvm.org/D88607

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