3.1. 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 3.2. A company was granted R12 000 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 R45 000 2021 R70 000Prepare the journal entries for 2020 and 2021? Journal narration as required