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

#KT-56913 Fixed
#KT-56926 Fixed

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