[Bug fortran/77707] [5/6/7 Regression] formatted direct access: nextrec off by one

[jvdelisle at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=77707

--- Comment #5 from Jerry DeLisle <jvdelisle at gcc dot gnu.org> ---
Fixed on trunk. Will backport in a few days.