53. For the fall semester of 2017, Irving College assessed its students $5,000,000 for tuition and fees. The net amount realized was only $4,700,000 because of the following revenue reductions: Refunds occasioned by class cancellations and student withdrawals Tuition remissions granted to faculty members' families Scholarships and fellowships $ 80,000 20,000 200,000 How much should Irving College report for the period for unrestricted current funds revenues from tuition and fees? A) $4,900,000 B) $4,700,000 C) $5,000,000 D) $4,780,000 54. Admissions, counseling and registration are considered to be: A) B) C) D) auxiliary enterprises. student services. institutional support. educational and general services. 55. Revenues and expenses of hospitals are recorded in the accounts of the: A) B) C) D) Plant Replacement Fund. Specific Purpose Fund. General Fund. Endowment Fund. 56. A city should record depreciation as an expense in its: A) B) C) D) enterprise fund and capital projects fund. enterprise fund and internal service fund. general fund and enterprise fund. internal service fund and general fund. 57. It is proper to recognize revenues or expenditures resulting from which of the following classifications of interfund activity? A) Interfund services provided/used and interfund transfers B) Interfund loans and interfund transfers C) Interfund services provided/used and interfund reimbursements D) Interfund reimbursements and interfund loans