In 2022, Martinez Ltd. received a grant for 2.56 million to defray the cost of purchasing research equipment for its manufacturing facility. The total cost of the equipment is 12.8 million. Prepare the journal entry to record this transaction if Martinez uses (a) the deferred revenue approach, and (b) the reduction of asset approach. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Enter amounts in full not rounded to millions.) No. Account Titles and Explanation Debit Credit (a) (b)