[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/whenComplicatedSubject.kt

@@ -53,10 +53,14 @@ fun box() {
 // test.kt:6 foo
 // test.kt:10 foo
 // test.kt:11 foo
+// test.kt:13 foo
 // test.kt:17 box
 // test.kt:7 foo
 // test.kt:10 foo
 // test.kt:11 foo
+// test.kt:13 foo
 // test.kt:18 box
 // test.kt:8 foo
 // test.kt:10 foo
+// test.kt:13 foo
+// test.kt:19 box