[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/throwException.kt

@@ -32,6 +32,7 @@ fun throwIfLess(a: Int, b: Int) {
 // test.kt:6 box
 // test.kt:14 throwIfLess
 // test.kt:15 throwIfLess
+// test.kt:7 box
 // test.kt:8 box
 // test.kt:14 throwIfLess
-// test.kt:15 throwIfLess
+// test.kt:15 throwIfLess