Government grant becomes repayable-FR-September 2016-Test No.3

Hello Sir

i have a question about government grants when they become repayable.I know thatThe repayment of the grant must be treated as a change in accounting estimate.
I know the correct treatment if we use Capital approach(net method) but i want to know the treatment in income approach(Gross method).

let us talk about this example-(FR-September 2016-Test No.3)
“On 1 January 20X6, Gardenbugs Co received a $30,000 government grant relating to equipment which cost $90,000 and had a useful life of six years. The grant was netted off against the cost of the equipment. On 1 January 20X7, when the equipment had a carrying amount of $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 full but by 31 December 20X7, this had not 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 20X7”

The correct answer is A if we use Net method and i know how.ie:
Dr Property, plant and equipment $10,000
Dr SOPL-Depreciation expense $20,000
Cr Liability $30,000

what would be the entries for year ended 31.12.2007 if we use Gross approach?
in my opinion:
D;Deferred income(SOFP) 25,000 any balance unamortized until when we do not meet the conditions(1.1.2007 not 31.12.2007)
D:SOPL 5,000
C;Payable 30,000

is it correct?
if yes would you please tell me the logic behind the difference in amount which is debited to SOPL between these 2 approaches(Because i feel both method must have the same effect on SOLP).

Thank you for your time