can I have correct journal entry for investment please?

Wellness Medical System Inc. (Wellness) is a privately held company specializing in medical software for mental healthcare professionals in Canada. The company has been operating from its headquarters in Vancouver since January 2, 2018. The company financial statements are unaudited and prepared in accordance with ASPE. Wellness customers are mainly mental healthcare professionals, such as psychiatrists, psychologists, family physicians, and licensed counselors and therapists across Canada.

Investment

During 2019, Wellness purchased 6,000 Telus shares for $31 per share (total $186,000). Wellness designated 50% of Telus shares as FVPL while irrevocably elected to record the remaining 50% as fair value changes through OCI. P7-35

Wellness held these shares until October 2021, when it sold them for $36 per share. During these three years, Telus paid dividends of $1 per share on November 31. On Wellness fiscal year end at December 31, Telus shares closed at $34, $29 and $38 in 2019, 2020 and 2021 respectively. However, Wellness has always recorded its share price at $31 at every fiscal year.

At year end December 31, 2021, Wellness has decided to put the business up for sale in order to capitalize on the tech boom in the medical healthcare industry. GenX Corporation is a prospective buyer. Before proceeding with a full review and due diligence on Wellness, GenX has hired your auditing company to conduct some initial reviews on Wellness financial transactions. GenXs accounting policies are based on IFRS framework.