K2: fix field annotation handling around serialization

#KT-57135 Fixed

compiler/fir/fir-serialization/src/org/jetbrains/kotlin/fir/serialization/FirElementSerializer.kt

@@ -331,7 +331,7 @@ class FirElementSerializer private constructor(
         var hasSetter = false
 
         val hasAnnotations = property.nonSourceAnnotations(session).isNotEmpty()
-        // TODO: hasAnnotations(descriptor) || hasAnnotations(descriptor.backingField) || hasAnnotations(descriptor.delegateField)
+                || property.backingField?.nonSourceAnnotations(session)?.isNotEmpty() == true
 
         val modality = property.modality!!
         val defaultAccessorFlags = Flags.getAccessorFlags(

compiler/fir/fir-serialization/src/org/jetbrains/kotlin/fir/serialization/FirSerializerExtensionBase.kt

@@ -59,20 +59,18 @@ abstract class FirSerializerExtensionBase(
         versionRequirementTable: MutableVersionRequirementTable?,
         childSerializer: FirElementSerializer
     ) {
-        val regularPropertyAnnotations = mutableListOf<FirAnnotation>()
         val fieldPropertyAnnotations = mutableListOf<FirAnnotation>()
         val delegatePropertyAnnotations = mutableListOf<FirAnnotation>()
 
-        for (annotation in property.nonSourceAnnotations(session)) {
+        for (annotation in property.backingField?.nonSourceAnnotations(session).orEmpty()) {
             val destination = when (annotation.useSiteTarget) {
-                AnnotationUseSiteTarget.FIELD -> fieldPropertyAnnotations
                 AnnotationUseSiteTarget.PROPERTY_DELEGATE_FIELD -> delegatePropertyAnnotations
-                else -> regularPropertyAnnotations
+                else -> fieldPropertyAnnotations
             }
             destination += annotation
         }
 
-        regularPropertyAnnotations.serializeAnnotations(proto, protocol.propertyAnnotation)
+        property.nonSourceAnnotations(session).serializeAnnotations(proto, protocol.propertyAnnotation)
         fieldPropertyAnnotations.serializeAnnotations(proto, protocol.propertyBackingFieldAnnotation)
         delegatePropertyAnnotations.serializeAnnotations(proto, protocol.propertyDelegatedFieldAnnotation)