KT-52027 Encapsulate and fix calculation of parameter indices

compiler/testData/codegen/box/extensionFunctions/contextReceivers/kt52207.kt

@@ -0,0 +1,20 @@
+// !LANGUAGE: +ContextReceivers
+// TARGET_BACKEND: JVM_IR
+
+class A
+
+class Example {
+    context(A)
+    inline fun fn(x: Int) {}
+}
+
+fun test() {
+    with(A()) {
+        Example().fn(1)
+    }
+}
+
+fun box(): String {
+    test()
+    return "OK"
+}