Fix SampleQueue splicing when sampleOffsetUs != 0

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Created by MOE: https://github.com/google/moe
MOE_MIGRATED_REVID=212432661

library/core/src/main/java/com/google/android/exoplayer2/source/SampleQueue.java

@@ -577,13 +577,13 @@ public final class SampleQueue implements TrackOutput {
     if (pendingFormatAdjustment) {
       format(lastUnadjustedFormat);
     }
+    timeUs += sampleOffsetUs;
     if (pendingSplice) {
       if ((flags & C.BUFFER_FLAG_KEY_FRAME) == 0 || !metadataQueue.attemptSplice(timeUs)) {
         return;
       }
       pendingSplice = false;
     }
-    timeUs += sampleOffsetUs;
     long absoluteOffset = totalBytesWritten - size - offset;
     metadataQueue.commitSample(timeUs, flags, absoluteOffset, size, cryptoData);
   }