lib: reorder code for reading include files

This should be before all journal and parser state manipulations,
so that those can be readily factored in a few commits time.

hledger-lib/Hledger/Read/JournalReader.hs

@@ -191,11 +191,6 @@ includedirectivep = do
   lift (skipSome spacenonewline)
   filename <- T.unpack <$> takeWhileP Nothing (/= '\n') -- don't consume newline yet
 
-  -- save parent state
-  parentParserState <- getParserState
-  parentj <- get
-
-  let childj = newJournalWithParseStateFrom parentj
   parentpos <- getPosition
 
   -- read child input
@@ -203,6 +198,12 @@ includedirectivep = do
   filepath <- lift $ expandPath curdir filename `orRethrowIOError` (show parentpos ++ " locating " ++ filename)
   childInput <- lift $ readFilePortably filepath `orRethrowIOError` (show parentpos ++ " reading " ++ filepath)
 
+  -- save parent state
+  parentParserState <- getParserState
+  parentj <- get
+
+  let childj = newJournalWithParseStateFrom parentj
+
   -- set child state
   setInput childInput
   pushPosition $ initialPos filepath