On 01/01/2020, the government provided equipment by JD 350,000 to the company as a grant in order to reducing environmental pollution. The company paid JD 750,000 for the equipment in order to use the government equipment grant. The salvage value at the end of the period is JD 100,000. The useful life for this equipment is 7 years and the company uses straight-line depreciation method. Then the company achieved JD 1,000,000 for each year as a profit before grant and depreciation expense.

On 01/01/2026, the government is required return JD 250,000 from the grant that provided to the company on 01/01/2020, and the company approved pay this amount on 01/04/2026. So, the accounting transaction entry when the company pays this amount to the government is