[Bug fortran/85575] Acceptance of invalid code: ordering of declaration statements with implicit typing

[juergen.reuter at desy dot de]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=85575

--- Comment #6 from Jürgen Reuter <juergen.reuter at desy dot de> ---
In addition, it also throws the error 
Error: GNU Extension: Symbol ‘sho’ is used before it is typed at (1)
for the case of a contained module procedure with implicit none as in comment
#5.