2. Assume that the transactions described above were in the summer instead of the fall. The billing was on June 25 , fiscal year end is June 30 , and the semester does not begin until July 15 . Record the journal entry given these assumptions. Enter accounts in order of magnitude (largest to smallest amounts), debits first 3. How would the journal entry in \#1 differ for a private, nonprofit university? There would be no differences other than categorization of revenue as unrestricted