For each of the following indicate the amount of revenue that Beanville should recognize in its 2020 (1) government-wide statements and (2) governmental fund statements. Provide a brief justification or expla- nation for your responses.

In December 2019, the federal government awarded Beanville a reimbursement grant of $500,000 to train law-enforcement agents. The city had applied for the grant in January of that year. The city may incur allowable costs any time after receiving notification of the award. In 2020, the city incurred $400,000 in allowable costs and was reimbursed for $350,000. It was reimbursed for the $50,000 balance in February 2021. In January and February 2021, it incurred the remaining $100,000 in allowable costs and was reimbursed for them in April 2021.