Teslas 10-K also says during the year ended December 31, 2021, we purchased and received $1.500 billion of Bitcoin. During the year ended December 31, 2021, we recorded $101 million of impairment losses on such digital assets. We also realized gains of $128 million in connection with selling a portion of our holdings in March 2021. Such gains are presented net of impairment losses in Restructuring and other in the consolidated statement of operations. As of December 31, 2021, the carrying value of our digital assets held was $1.260 billion, which reflects cumulative impairments of $101 million. The fair market value of such digital assets held as of December 31, 2021 was $1.990 billion. In addition, Tesla received $5 million in Bitcoin used as payment by customers purchasing Tesla vehicles.

Question:

Provide the journal entries for the 2021 Tesla Bitcoin events assuming that the Bitcoin is treated as a financial asset. (For this question, assume that financial reports are, apart from deeming Bitcoin as a financial asset, prepared in accordance with IFRS.)