Formatter: fix line break between declarations with annotations

#KT-35093 Fixed
#KT-35106 Fixed

idea/formatter/src/org/jetbrains/kotlin/idea/formatter/KotlinSpacingBuilder.kt

@@ -105,8 +105,7 @@ class KotlinSpacingBuilder(val commonCodeStyleSettings: CommonCodeStyleSettings,
                 val leftEndsWithComment = lastChild is PsiComment && lastChild.tokenType == KtTokens.EOL_COMMENT
                 val dependentSpacingRule = DependentSpacingRule(Trigger.HAS_LINE_FEEDS).registerData(Anchor.MIN_LINE_FEEDS, emptyLines + 1)
                 val textRange = left.node
-                    ?.children()
-                    ?.firstOrNull { it.elementType !in KtTokens.WHITE_SPACE_OR_COMMENT_BIT_SET }
+                    ?.startOfDeclaration()
                     ?.startOffset
                     ?.let { TextRange.create(it, left.textRange.endOffset) }
                     ?: left.textRange

idea/formatter/src/org/jetbrains/kotlin/idea/formatter/kotlinSpacingRules.kt

@@ -95,9 +95,9 @@ fun createSpacingBuilder(settings: CodeStyleSettings, builderUtil: KotlinSpacing
                 _: ASTBlock,
                 right: ASTBlock
             ): Spacing? {
-                val firstChild = right.node?.firstChildNode as? PsiComment ?: return null
-                val whiteSpace = firstChild.nextSibling as? PsiWhiteSpace ?: return null
-                return if (StringUtil.containsLineBreak(firstChild.text) || StringUtil.containsLineBreak(whiteSpace.text)) {
+                val node = right.node ?: return null
+                val elementStart = node.startOfDeclaration() ?: return null
+                return if (StringUtil.containsLineBreak(node.text.subSequence(0, elementStart.startOffset - node.startOffset).trimStart())) {
                     createSpacing(0, minLineFeeds = 2)
                 } else
                     null