Sola B Limited manufactures and installs solar panels for residential and commercial use. Due to the recent energy crisis in South Africa, the demand for solar panels has surged. To help alleviate the energy crisis and allow homes and businesses to become less reliant on Eskom, the government awarded grants to solar power manufacturing companies. Sola B immediately applied for the grant. On the 1st of July 2021, Sola B was awarded the government grant of R1 500 000 to purchase the equipment required. Sola B met all the conditions of the grant by the 30th of June 2021, other than the acquisition of the equipment. Sola B immediately placed an order for the machine upon receipt of the grant and finally purchased and paid for the equipment on the 1st of September 2021. The acquisition of the equipment cost R4 500 000 and the equipment had an expected useful life of 5 years. The equipment is expected to have a residual value of R200 000 at the end of its useful life. Required: Prepare the journal entries in Sola B Limited's books, taking into account, the above transactions for the years ended 30th June 2022 and 30th June 2023.