[flang] Defer "next input record" processing until handlers established

External input was detecting "end of file" conditions in
BeginExternal...Input() and BeginUnformattedInput() routines
before EnableHandlers() could have been called.  Defer the
"start next record" processing to the input data item
handlers (and EndIoStatement() for when there are no data
items).

Differential Revision: https://reviews.llvm.org/D85161