sh: Set PATH envvar after setting HOME in dotfile

In single-user mode, all env vars are absent, so exptilde() would not be
able to expand ~ correctly.
Place the lines setting PATH below HOME, so exptilde() would work as
expected.

Sponsored by:	The FreeBSD Foundation
MFC after:	3 days
Reviewed by:	jilles, emaste
Differential Revision:	https://reviews.freebsd.org/D27003

bin/sh/dot.profile

@@ -1,9 +1,9 @@
 # $FreeBSD$
 #
-PATH=/sbin:/bin:/usr/sbin:/usr/bin:/usr/local/sbin:/usr/local/bin:~/bin
-export PATH
 HOME=/root
 export HOME
+PATH=/sbin:/bin:/usr/sbin:/usr/bin:/usr/local/sbin:/usr/local/bin:~/bin
+export PATH
 TERM=${TERM:-xterm}
 export TERM
 PAGER=less