[FIR LT] Get correct startOffset value for declarations with comments

#KT-56913 Fixed
#KT-56926 Fixed

compiler/testData/debug/stepping/commentBeforeClass.kt

@@ -0,0 +1,21 @@
+// FILE: test.kt
+
+fun box() {
+    A()
+}
+
+// Some comment
+class A {
+
+}
+
+// EXPECTATIONS JVM JVM_IR
+// test.kt:4 box
+// test.kt:8 <init>
+// test.kt:4 box
+// test.kt:5 box
+
+// EXPECTATIONS JS_IR
+// test.kt:4 box
+// test.kt:8 <init>
+// test.kt:5 box

compiler/testData/debug/stepping/commentBeforeCompanionProperty.kt

@@ -0,0 +1,26 @@
+// FILE: test.kt
+
+class AWithCompanion {
+    companion object {
+        //Comment before
+        val compPropVal = 1
+    }
+}
+
+fun box() {
+    AWithCompanion.compPropVal
+}
+
+// EXPECTATIONS JVM JVM_IR
+// test.kt:11 box
+// test.kt:6 <clinit>
+// test.kt:6 getCompPropVal
+// test.kt:6 getCompPropVal
+// test.kt:11 box
+// test.kt:12 box
+
+// EXPECTATIONS JS_IR
+// test.kt:11 box
+// test.kt:6 <init>
+// test.kt:4 <init>
+// test.kt:12 box

compiler/testData/debug/stepping/commentBeforeFunctionWithDefault.kt

@@ -0,0 +1,20 @@
+// FILE: test.kt
+
+// Comment before
+fun foo(i: Int = 1): Int {
+    return i
+}
+
+fun box() {
+    foo()
+}
+
+// EXPECTATIONS JVM JVM_IR
+// test.kt:9 box
+// test.kt:5 foo
+// test.kt:9 box
+// test.kt:10 box
+
+// EXPECTATIONS JS_IR
+// test.kt:9 box
+// test.kt:10 box

compiler/testData/debug/stepping/comments.kt

@@ -0,0 +1,54 @@
+// FILE: test.kt
+
+// Single line comment
+fun box() {
+    A().foo()
+    A().bar()
+}
+
+/*
+ Multi
+ line
+
+ comment
+ */
+class A {
+    /**
+     * Doc
+     * comment
+     */
+
+
+    fun foo() {
+
+    }
+
+    // Single line comment 1
+
+    // Single line comment 2
+    fun bar() {
+
+    }
+}
+
+// EXPECTATIONS JVM JVM_IR
+// test.kt:5 box
+// test.kt:15 <init>
+// test.kt:5 box
+// test.kt:24 foo
+// test.kt:6 box
+// test.kt:15 <init>
+// test.kt:6 box
+// test.kt:31 bar
+// test.kt:7 box
+
+// EXPECTATIONS JS_IR
+// test.kt:5 box
+// test.kt:15 <init>
+// test.kt:5 box
+// test.kt:24 foo
+// test.kt:6 box
+// test.kt:15 <init>
+// test.kt:6 box
+// test.kt:31 bar
+// test.kt:7 box

compiler/testData/debug/stepping/overridenGetterSetter.kt

@@ -0,0 +1,86 @@
+// FILE: test.kt
+
+interface MyInterfaceWithoutBreakpoints {
+    val propVal2: Int
+    var propVar2: Int
+
+    fun testPropertyInInterface() {
+        propVal2
+        propVar2
+        propVar2 = 2
+    }
+}
+
+// Breakpoint at GETFILED/PUTFIELD
+class MyInterfaceImplWithBreakpoints : MyInterfaceWithoutBreakpoints {
+    //FieldWatchpoint! (propVal2)
+    override val propVal2 = 1
+
+    //FieldWatchpoint! (propVar2)
+    override var propVar2 = 1
+
+    fun testPropertyInInterfaceImpl() {
+        propVal2
+        propVar2
+        propVar2 = 2
+    }
+}
+
+fun box() {
+    val macwbi = MyInterfaceImplWithBreakpoints()
+    macwbi.testPropertyInInterface()
+    macwbi.testPropertyInInterfaceImpl()
+}
+
+
+// EXPECTATIONS JVM JVM_IR
+// test.kt:30 box
+// test.kt:15 <init>
+// test.kt:17 <init>
+// test.kt:20 <init>
+// EXPECTATIONS JVM_IR
+// test.kt:15 <init>
+// EXPECTATIONS JVM JVM_IR
+// test.kt:30 box
+// test.kt:31 box
+// test.kt:15 testPropertyInInterface
+// test.kt:8 testPropertyInInterface
+// test.kt:17 getPropVal2
+// test.kt:8 testPropertyInInterface
+// test.kt:9 testPropertyInInterface
+// test.kt:20 getPropVar2
+// test.kt:9 testPropertyInInterface
+// test.kt:10 testPropertyInInterface
+// test.kt:20 setPropVar2
+// test.kt:11 testPropertyInInterface
+// test.kt:15 testPropertyInInterface
+// test.kt:32 box
+// test.kt:23 testPropertyInInterfaceImpl
+// test.kt:17 getPropVal2
+// test.kt:23 testPropertyInInterfaceImpl
+// test.kt:24 testPropertyInInterfaceImpl
+// test.kt:20 getPropVar2
+// test.kt:24 testPropertyInInterfaceImpl
+// test.kt:25 testPropertyInInterfaceImpl
+// test.kt:20 setPropVar2
+// test.kt:26 testPropertyInInterfaceImpl
+// test.kt:33 box
+
+// EXPECTATIONS JS_IR
+// test.kt:30 box
+// test.kt:17 <init>
+// test.kt:20 <init>
+// test.kt:15 <init>
+// test.kt:31 box
+// test.kt:8 testPropertyInInterface
+// test.kt:17 <get-propVal2>
+// test.kt:9 testPropertyInInterface
+// test.kt:20 <get-propVar2>
+// test.kt:10 testPropertyInInterface
+// test.kt:20 <set-propVar2>
+// test.kt:20 <set-propVar2>
+// test.kt:11 testPropertyInInterface
+// test.kt:32 box
+// test.kt:25 testPropertyInInterfaceImpl
+// test.kt:26 testPropertyInInterfaceImpl
+// test.kt:33 box