libgfortran: Fix calloc call by swapping arg order [PR112364]

The prototype of calloc is
  void *calloc(size_t nmemb, size_t size);
denoting "an array of nmemb objects, each of whose size is size." (C23)

In order to follow the meaning of the argument names and to silence
a -Walloc-size warning, this commit swaps the order of the two args
to read now:  calloc (1, sizeof (transfer_queue));

libgfortran/ChangeLog:

	PR libfortran/112364
	* io/async.c (enqueue_transfer, enqueue_done_id, enqueue_done,
	enqueue_close): Swap 1st and 2nd arg in calloc call.