FIR: report WRONG_ANNOTATION_TARGET(_WITH_USE_SITE_TARGET) on declarations

compiler/fir/analysis-tests/testData/resolve/expresssions/annotationWithReturn.kt

@@ -1,5 +1,5 @@
 // Should be something like TYPE_MISMATCH here
-@file:Some(return x)
+<!WRONG_ANNOTATION_TARGET_WITH_USE_SITE_TARGET!>@file:Some(return x)<!>
 
 const val x = 42
 

compiler/fir/analysis-tests/testData/resolve/expresssions/annotations.kt

@@ -7,7 +7,7 @@ annotation class MyAnn
 fun bar(x: Int) {}
 
 fun foo() {
-    @MyAnn
+    <!WRONG_ANNOTATION_TARGET!>@MyAnn<!>
     val x: Int
     @MyAnn
     x = @MyAnn 42