In 2021, New Wave Inc. (NW) set up a new manufacturing facility in Manitoba. To encourage NW to set up its factory, the province provided equipment with a fair value of $75,000 and an estimated useful life of 10 years using straight-line depreciation. What journal entry would be required to record the equipment contribution in fiscal 2021, using the net method? A credit to property, plant and equipment for $75,000. O A credit to deferred income of $75,000. A credit to donation revenue of $75,000. A credit to other comprehensive income - donated assets of $75,000