Fortran: fix functions with entry and pointer/allocatable result [PR104312]
gcc/fortran/ChangeLog:
PR fortran/104312
* resolve.cc (resolve_entries): Handle functions with ENTRY and
ALLOCATABLE results.
* trans-expr.cc (gfc_conv_procedure_call): Functions with a result
with the POINTER or ALLOCATABLE attribute shall not get any special
treatment with -ff2c, as they cannot be written in Fortran 77.
* trans-types.cc (gfc_return_by_reference): Likewise.
(gfc_get_function_type): Likewise.
gcc/testsuite/ChangeLog:
PR fortran/104312
* gfortran.dg/entry_26.f90: New test.
* gfortran.dg/entry_27.f90: New test.