[flang] Merge pull request flang-compiler/f18#783 from flang-compiler/pmk-call04

Add call semantics checks, pass call04.f90 test

Original-commit: flang-compiler/f18@2555860e779d5ee3e475e72fa66027ddbb1cd394
Reviewed-on: https://github.com/flang-compiler/f18/pull/783