. . Company A receives a government grant of $ 6,000,000 on January 1, 2021 to offset employment costs in 2021 There is a condition related to the grant that states the Company may not reduce current employment levels for all of 2021, 2022 and 2023 If violated the entire grant must be repaid Assume conditions violated in early 2022 Prepare the journal entries for 2021, 2022 and 2023 for both ASPE and IFRS . O