Jest is covering empty lines, comment lines and spaces in Source code

Question

I'm using

"jest": "^29.5.0",
"jest-fetch-mock": "^3.0.3",
"jest-sonar-reporter": "^2.0.0",

Following is my jest.config.js:

module.exports = {
  automock: false,
  clearMocks: true,
  collectCoverage: true,
  coverageDirectory: "<rootDir>/Test/Reports",
  coveragePathIgnorePatterns: ["/node_modules/", "/Test/Unit/"],
  coverageReporters: ["text", ["lcovonly", { projectRoot: "." }]],
  testEnvironment: "node",
  testResultsProcessor: "<rootDir>/Test/node_modules/jest-sonar-reporter",
  testEnvironmentOptions: {
    browsers: ["chrome", "firefox", "safari"],
    url: "http://localhost",
  },
  moduleNameMapper: {
    "\\.(css|less|sass|scss)$": "<rootDir>/Test/__mocks__/styleMock.js",
    "\\.(gif|ttf|eot|png|svg)$": "<rootDir>/Test/__mocks__/fileMock.js",
    "^react$": "<rootDir>/Test/node_modules/react",
    "^react-dom$": "<rootDir>/Test/node_modules/react-dom",
  },
  rootDir: "../",
  roots: ["<rootDir>"],
  setupFiles: ["<rootDir>/Test/node_modules/mock-local-storage"],
  setupFilesAfterEnv: [
    "<rootDir>/Test/Unit/setupJest.js",
    "<rootDir>/Test/node_modules/mock-local-storage",
  ],
  transform: {
    "^.+\\.(js|jsx|mjs)$": "<rootDir>/Test/jest-transformer.js",
  },
  verbose: true,
  watchman: true,
};

The coverage summary table and lcov.info file generated shows that new lines, comment lines, initialized variables, destructured props and non-existing lines are uncovered (example: file with 500 total lines, report says line 700-800 is uncovered).

Example: Source: A function to format an array

export default function formatArray(unformattedArray) {
  const removingNewLines = unformattedArray.toString().split(",\n");
  const stringArray = removingNewLines.toString().split(",");
  const trimmedArray = stringArray.map((s) => s.trim());

  trimmedArray.forEach((elem, i) => {
    if (elem.includes("\n")) {
      trimmedArray.splice(i, 1);
      trimmedArray.push(elem.replace(/\n/g, ""));
    }
  });

  const arrLen = trimmedArray.length;
  if (trimmedArray[arrLen - 1] === "") {
    console.log("Reached?");
    trimmedArray.pop();
  }

  return trimmedArray;
}

Test:

import formatArray from "./formatArray";

describe("formatArray test", () => {
  const expectedResp = ["http://localhost:3000/about", "http://localhost:4000/about"];
  it("with single string", async () => {
    const arrayResp = ["http://localhost:3000/about"];
    let resp = formatArray(arrayResp);
    expect(resp).toEqual(arrayResp);
  });

  it("with new line in string", async () => {
    const arrayResp = ["http://localhost:3000/about,\nhttp://localhost:4000/about"];
    let resp = formatArray(arrayResp);
    expect(resp).toEqual(expectedResp);
  });

  it("with space in string", async () => {
    const arrayResp = ["http://localhost:3000/about, http://localhost:4000/about"];
    let resp = formatArray(arrayResp);
    expect(resp).toEqual(expectedResp);
  });

  it("with comma towards end in string", async () => {
    const arrayResp = ["http://localhost:3000/about,http://localhost:4000/about,"];
    let resp = formatArray(arrayResp);
    expect(resp).toEqual(expectedResp);
  });

  it("with space towards end in string", async () => {
    const arrayResp = ["http://localhost:3000/about,http://localhost:4000/about  "];
    let resp = formatArray(arrayResp);
    expect(resp).toEqual(expectedResp);
  });
});

Coverage:

Coverage summary on running test script: "test": "node --unhandled-rejections=none node_modules/jest/bin/jest.js --updateSnapshot"

  console.log
    Reached?

      at formatArray (Source/formatArray.js:404:13)

 PASS  Unit/formatArray.test.js (13.036 s)
  formatArray test
    √ with single string (15 ms)
    √ with new line in string (1 ms)
    √ with space in string (1 ms)
    √ with comma towards end in string (111 ms)
    √ with space towards end in string (2 ms)

----------------|---------|----------|---------|---------|-------------------
File            | % Stmts | % Branch | % Funcs | % Lines | Uncovered Line #s
----------------|---------|----------|---------|---------|-------------------
All files       |   86.66 |       75 |     100 |   85.71 |
 formatArray.js |   86.66 |       75 |     100 |   85.71 | 15-16
----------------|---------|----------|---------|---------|-------------------
Test Suites: 1 passed, 1 total
Tests:       5 passed, 5 total
Snapshots:   0 total
Time:        13.602 s
Ran all test suites matching /formatArray.test.js/i.