Android standard classes are not acessible in androidMain source root in Kotlin MPP project

I cannot figure out what I need to do to get standard android classes acessible in androidMain source root of Kotlin MPP project. Please help to find out what is wrong.

plugins {
    id 'com.android.library'
    id 'org.jetbrains.kotlin.multiplatform'
    id 'maven-publish'
}

android {
    compileSdk  34
    namespace = "com.xyz"
    defaultConfig {
        //applicationId = "com.xyz"
        minSdk = 26
        targetSdk = 34
        versionCode = 1
        versionName = "1.0"
    }
    compileOptions {
        sourceCompatibility = JavaVersion.VERSION_1_8
        targetCompatibility = JavaVersion.VERSION_1_8
    }
    kotlin {
        jvmToolchain(8)
    }
}

kotlin {
    androidTarget {

    }

    sourceSets {
        androidMain {
            dependencies {
            }
        }

The only way I have figured out is to add files manually from jar in android sdk, but is it ‘normal’?

androidMain {
            dependencies {
                compileOnly files("C:/tools/android-sdk/platforms/android-34/android.jar")
            }
        }