$3\mathrm{.}1.$ How are the following grants measured?

$$ Grants related to immediate financial support or past expense

$$ Grants related to future expenses

$$ Grants involving assets $($non$-$monetary asset$)$

$$ Grants involving assets $($monetary asset$)$

$$ Grants related to loan

$3\mathrm{.}2.$ A company was granted R$12000$ to assist in the financing of mining expenses. The grant was conditional

upon the company mining for at least $2$ years. The company ceased mining on $30$ August $2021.$ Terms of the

grant required the grant to be paid in full. Mining expenses to date $2020$ R$45000$

$2021$ R$70000$Prepare the journal entries for $2020$ and $2021?$ Journal narration as required.