Accounting for a government grant    LO7 Strahan Ltd engages in agricultural activities and measures its biological assets at fair value in accordance with AASB 141/IAS 41. In 2019, Strahan Ltd received a grant of $250 000 from the government. The grant was notified to the company on 31 March 2019. The terms and conditions of the grant were as follows. This grant is effective from 1 July 2019. Strahan Ltd must continue to employ staff from Area A in its agricultural activities until at least 30 June 2024. If Strahan Ltd ceases to employ staff from Area A before that date then Strahan Ltd shall immediately repay the grant. The amount to be repaid shall be calculated according to the following formula. A = B − (C × D) Where: A = amount to be repaid B = amount of initial grant C = number of years the company has employed staff in Area A D = $50 000 The end of Strahan Ltd’s reporting period is 30 June. The grant was received on 15 April 2019. Required Prepare the journal entries to account for the grant by Strahan Ltd for the years ended 30 June 2019 and 30 June 2020, assuming Strahan Ltd complies with the conditions of the grant.