Swifty Inc. acquired $25\%$ of the outstanding common shares of Gregson Inc. on December $31,2022.$ The purchase price was $$928,000$

for $46,400$ shares and is equal to $25\%$ of Gregson's carrying amount. Gregson declared and paid a $$0\mathrm{.}85$ per share cash dividend on

June $15$ and again on December $15,2023.$ Gregson reported net income of $$543,000$ for $2023.$ The fair value of Gregson's shares was

$$22$ per share at December $31,2023.$ Swifty is a public company and applies IFRS. prepare journal entries for swifty for $2022$ and $2023,$ assuming that swifty can exercise significant influence over Gregson.