smear covariances
pages 3-6 of memo
p** -1 is replaced by m** -1 (ie i-(k-1)/(k-1) is replaced by
i(k)/(k-1) addsmr used methods outlined on pgs 3-6 to execute
eq 5 of memo

save lhs in direct access for use
mfile now has i(k/k-1) for forward only rhs is also written but
overwritten in use write so that record calc done correctly
(i(k/k)-delta b)