[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/smapInlineAsInfixArgument.kt

@@ -45,3 +45,4 @@ fun fail() : String {
 // test.kt:14 box
 // test.kt:9 box
 // test.kt:3 execute
+// test.kt:11 box