[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/memberFunWithDefaultParam.kt

@@ -10,4 +10,4 @@ class B : A() {
     }
 }
 
-// LINES: 1 2 2 2 2 2 2 2 2 2 4 4 4 * 7 7 10 9 9
+// LINES: 1 2 2 2 2 2 2 2 2 2 4 4 4 * 7 7 8 10 9 9