[flang] Fix recent regression (proc. dummy arg on ENTRY)

[klausler]

Summary

A recent fix for problems with ENTRY statement handling didn't
get the case of a procedure dummy argument on an ENTRY statement
in an executable part right; the code presumed that those dummy
arguments would be objects, not entities that might be objects or
procedures. Fix.

[jeanPerier]

LGTM, thanks

flang/lib/Semantics/resolve-names.cpp

if (const auto *dummyName{std::get_if<parser::Name>(&dummyArg.u)}) {
                 [](ObjectEntityDetails &x) { x.set_isDummy(); },
                 [](ProcEntityDetails &x) { x.set_isDummy(); },
                 [&](const auto &) {
                   Say2(dummyName->source,
                       "ENTRY dummy argument '%s' is previously declared as an item that may not be used as a dummy argument"_err_en_US,
                       dummy->name(), "Previous declaration of '%s'"_en_US);
                 }},
             dummy->details());
-      } else if (inExecutionPart_) {
-        dummy = &MakeSymbol(*dummyName, ObjectEntityDetails{true});
-        ApplyImplicitRules(*dummy);
       } else {
         dummy = &MakeSymbol(*dummyName, EntityDetails{true});
+        if (inExecutionPart_) {
+          ApplyImplicitRules(*dummy);
+        }
       }
       entryDetails.add_dummyArg(*dummy);
     } else {
       if (inFunction) { // C1573
         Say(name,
             "ENTRY in a function may not have an alternate return dummy argument"_err_en_US);
         break;
       }