[IR] 2/2 Fix bug: IR didn't match private expect constructor with appropriate actual

^KT-68798 Fixed
Review: https://jetbrains.team/p/kt/reviews/16358/timeline

(cherry picked from commit 7734235f2af26e8662b9870b3a26a90ace4b0c13)
diff --git a/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualChecker.kt b/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualChecker.kt
index bbf7e9f..baaa75a 100644
--- a/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualChecker.kt
+++ b/compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualChecker.kt
@@ -183,7 +183,8 @@
         val actualMembersByName = actualClassSymbol.collectAllMembers(isActualDeclaration = true).groupBy { nameOf(it) }
 
         val expectMembers = expectClassSymbol.collectAllMembers(isActualDeclaration = false)
-            .filterNot { it is CallableSymbolMarker && it.visibility == Visibilities.Private }
+            // private expect constructors are yet allowed KT-68688
+            .filterNot { it is CallableSymbolMarker && it !is ConstructorSymbolMarker && it.visibility == Visibilities.Private }
         for (expectMember in expectMembers) {
             val actualMembers = getPossibleActualsByExpectName(expectMember, actualMembersByName)
 
diff --git a/compiler/testData/codegen/box/multiplatform/k2/privateConstructorWithDefaults.kt b/compiler/testData/codegen/box/multiplatform/k2/privateConstructorWithDefaults.kt
index 164fed9..6174483 100644
--- a/compiler/testData/codegen/box/multiplatform/k2/privateConstructorWithDefaults.kt
+++ b/compiler/testData/codegen/box/multiplatform/k2/privateConstructorWithDefaults.kt
@@ -1,4 +1,5 @@
-// IGNORE_BACKEND: ANY
+// IGNORE_BACKEND: WASM
+//   Ignore wasm because KT-68828
 // LANGUAGE: +MultiPlatformProjects
 // ISSUE: KT-68798