27. (8 points) Prepare in general journal form the entries required for each of the following transactions of Midwest University, a state-funded public institution, for the current fiscal year. a) The university was notified by the state that it was to receive a grant of $75,000 for cancer research for use in the following school year. b) Fees charged to students for the fall and spring semesters of the current fiscal year totaled $3,100,000. In addition, the allowance for uncollectible accounts was increased by $150,000. c) Cash receipts from students totaled $3,300,000 during the fiscal year. Of this amount, $3,000,000 was from previously billed tuition, $100,000 was for current year tuition not previously billed, and the remainder of the cash was collected for next fiscal year. d) The university received 5153,000 in contributed services from licensed dental assistants providing MacBook Air