Our current implementation for extracting information about common block required traversal of FIR which was not ideal but previously there was no other way to obtain that information. The `[hl]fir.declare` was extended in commit https://github.com/llvm/llvm-project/pull/155325 to include storage and storage_offset. This commit adds these operands in `fircg.ext_declare` and then use them in `AddDebugInfoPass` to create debug data for common blocks.