Swifty Corp. is deciding whether to purchase $40\%$ of Kyla Corp$$s shares for $$2\mathrm{.}2$ million cash, giving Swifty significant influence over the investee company, or $60\%$ of Kyla$$s shares for $$3\mathrm{.}3$ million cash making Kyla a subsidiary company. The book value of Kyla$$s net assets is $$5\mathrm{.}5$ million $($assets are $$24$ million and liabilities are $$18\mathrm{.}5$ million$).$ How will this investment affect Swifty$$s statement of financial position if Swifty requires a $40\%$ interest assuming Swifty applies IFRS? Indicate the immediate effect on Swifty$$s total assets, total liabilities, and shareholders equity.