[IR BE] Remap dispatch receiver for inner ctor too

- do not forget to add into mapping dispatch receiver
 - fix KT-40686 (at least part of it)
 - add test

compiler/ir/backend.common/src/org/jetbrains/kotlin/backend/common/lower/InnerClassesLowering.kt

@@ -97,10 +97,18 @@ private fun InnerClassesSupport.primaryConstructorParameterMap(originalConstruct
 
     val loweredConstructor = getInnerClassConstructorWithOuterThisParameter(originalConstructor)
 
-    originalConstructor.valueParameters.forEach { old ->
-        oldConstructorParameterToNew[old] = loweredConstructor.valueParameters[old.index + 1]
+    var index = 0
+
+    originalConstructor.dispatchReceiverParameter?.let {
+        oldConstructorParameterToNew[it] = loweredConstructor.valueParameters[index++]
     }
 
+    originalConstructor.valueParameters.forEach { old ->
+        oldConstructorParameterToNew[old] = loweredConstructor.valueParameters[index++]
+    }
+
+    assert(loweredConstructor.valueParameters.size == index)
+
     return oldConstructorParameterToNew
 }