Carla Vista Ltd. received a $270000 grant from the federal government to help buy equipment as an incentive for them to establish manufacturing operations in Ottawa. The company assumes the equipment has a 10-year useful life and uses straight-line depreciation. If Carla Vista uses the cost reduction method for such transactions, it should record this transaction as a O credit to Equipment for $270000. O memo entry only. O credit to Deferred Revenue for $270000. O credit to Contribution Revenue for $270000.