ihex: Simplify next record offset calculation

Next record calucaltion can be reduced to a much more tivial ALIGN
operation as follows:

1. Splitting 5 into 2 + 3 we get

   next = ((be16_to_cpu(rec->len) + 2 + 3) & ~3) - 2            (1)

2. Using ALIGN macro we reduce (1) to:

   ALIGN(be16_to_cpu(rec->len) + 2, 4) - 2                      (2)

3. Subsituting 'next' in original next record calucation we get:

   (void *)&rec->data[ALIGN(be16_to_cpu(rec->len) + 2, 4) - 2]  (3)

4. Converting array index to pointer arithmetic we convert (3) into:

   (void *)rec + sizeof(*rec) +
   	 ALIGN(be16_to_cpu(rec->len) + 2, 4) - 2		(4)

5. Subsituting sizeof(*rec) with its value, 6, and substracting 2,
   in (4) we get:

   (void *)rec + ALIGN(be16_to_cpu(rec->len) + 2, 4) + 4        (5)

6. Since ALIGN(X, 4) + 4 == ALIGN(X + 4, 4), (5) can be converted to:

   (void *)rec + ALIGN(be16_to_cpu(rec->len) + 6, 4)            (6)

5. Subsituting 6 in (6) to sizeof(*rec) we get:

   (void *)rec + ALIGN(be16_to_cpu(rec->len) + sizeof(*rec), 4) (7)

Using expression (7) should make it more clear that next record is
located by adding full size of the current record (payload + auxiliary
data) aligned to 4 bytes, to the location of the current one. No
functional change intended.

Cc: Chris Healy <cphealy@gmail.com>
Cc: Kyle McMartin <kyle@kernel.org>
Cc: Andrew Morton <akpm@linux-foundation.org>
Cc: Masahiro Yamada <yamada.masahiro@socionext.com>
Cc: David Woodhouse <dwmw2@infradead.org>
Cc: Greg Kroah-Hartman <gregkh@linuxfoundation.org>
Cc: linux-kernel <linux-kernel@vger.kernel.org>
Signed-off-by: Andrey Smirnov <andrew.smirnov@gmail.com>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>