[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/inlineLocalVarsRef.kt

@@ -9,4 +9,4 @@ fun bar() {
     foo(42)
 }
 
-// LINES: 1 1 1 1 1 6 2 2 3 3 4 4 10 2 2 9 2 3 3 4 4
+// LINES: 1 1 1 1 1 6 2 2 3 3 4 4 8 10 2 2 9 2 3 3 4 4