On $1$ January $20$X$6,$ Gardenbugs Co received a TZS $30,000$ government grant relating to equipment which cost TZS$.90,000$ and had a useful life of six years. The grant was netted off against the cost of the equipment. On $1$ January $20\backslash$times $7,$ when the equipment had a carrying amount of TZS$.50,000,$ its use was changed so that it was no longer being used in accordance with the grant. This meant that the grant needed to be repaid in ful but by $31$ December $20$X$7,$ this hadnot yet been done.

Which journal entry is required to reflect the correct accounting treatment of the government grant and the equipment in the financial statements of Gardenbugs Co for the year ended $31$ December $20$X$7?$