NOA, a microfinance enterprise, give loans to farmers to expend their technology in agriculture. At November 1-st 2020 NOA lended 10,000 Euro to a farmer with 8% interest for a year. The farmer had applied in September, but the NOA board of Directors approved the loan only at the last days of October. The repayments will be in installments of 2,000 Euro every two months Required: Show the recognition and the measurement of the financial asset at recognition, balance