[JS IR] Improve debug info precision for blocks

Namely:
- Generate debug info for closing braces, which allows the breakpoints
  set on closing braces to be hit
- Generate debug info for 'if' and 'try/catch' statements.

KT-46276

compiler/testData/debug/stepping/multiModule.kt

@@ -29,3 +29,4 @@ fun box() {
 // a.kt:4 a
 // test.kt:15 box
 // b.kt:8 b
+// test.kt:16 box