[JS BE] Make sourceMap generation more precise

- Don't produce mapping for closing bracket in case of expressionBody
 - Map Kt*Function declaration into corresponding js fun declaration
 - Update test data & add new test

js/js.translator/testData/lineNumbers/andAndWithSideEffect.kt

@@ -6,4 +6,4 @@ fun box(x: Int, y: Int) {
 
 fun foo(x: Int) = x
 
-// LINES: 5 3 3 4 3 3 3 3 * 3 3 4 4 4 4 * 4 4 4 4 2 3 7 7 7
+// LINES: 1 5 3 3 4 3 3 3 3 * 3 3 4 4 4 4 * 4 4 4 4 2 3 7 7 7