[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/smapInlineAsArgument.kt

@@ -41,7 +41,10 @@ fun fail() : String {
 // test.kt:4 box
 // test.kt:20 fail
 // test.kt:4 box
+// test.kt:13 checkEquals
 // test.kt:7 box
 // test.kt:20 fail
 // test.kt:16 box
 // test.kt:7 box
+// test.kt:13 checkEquals
+// test.kt:9 box