[minor] Pass minimally valid offsets on non-PSI ir file entry creation

allows to use e.g. `dumpTreesFromLineNumber` in tests on such files
without assertions

compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrConverter.kt

@@ -167,7 +167,7 @@ class Fir2IrConverter(
     private fun registerFileAndClasses(file: FirFile, moduleFragment: IrModuleFragment) {
         val fileEntry = when (file.origin) {
             FirDeclarationOrigin.Source ->
-                file.psi?.let { PsiIrFileEntry(it as KtFile) } ?: NaiveSourceBasedFileEntryImpl(file.path ?: file.name)
+                file.psi?.let { PsiIrFileEntry(it as KtFile) } ?: NaiveSourceBasedFileEntryImpl(file.path ?: file.name, intArrayOf(0))
             FirDeclarationOrigin.Synthetic -> NaiveSourceBasedFileEntryImpl(file.name)
             else -> error("Unsupported file origin: ${file.origin}")
         }