[flang][runtime] Fix ENDFILE for formatted stream output

[klausler]

Summary

A predicate expression made ENDFILE statements significant
only for sequential files, but it's applicable to formatted
stream output as well.

[clementval]

LGTM

flang/runtime/unit.cpp

if (impliedEndfile_) {
     impliedEndfile_ = false;
     if (access != Access::Direct && IsRecordFile() && mayPosition()) {
       DoEndfile(handler);
     }
   }
 }
 
 void ExternalFileUnit::DoEndfile(IoErrorHandler &handler) {
-  if (access == Access::Sequential) {
+  if (IsRecordFile()) {
     endfileRecordNumber = currentRecordNumber;
   }
   FlushOutput(handler);
   Truncate(frameOffsetInFile_ + recordOffsetInFrame_, handler);
   BeginRecord();
   impliedEndfile_ = false;
 }