$($d$)$ A Ltd$.$ purchased a Machinery for $75$ Lakhs. Government Grant received towards this Machinery is $10,$ Lakhs. Residual Value of Machinery at the end of useful life of $6$ Years is $5$ Lakhs.AssetisshowninBalanceSheetatnetofgrant.At the beginning of the $3$rdyear, an amount becomes refundable to the extent of $8$Lakhs due to non$-$compliance of certain conditions of grant.You are required to give necessary Journal entries for the$1$styear and the $3$rdyear in the booksofALtd.