63. 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 S 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) $4,780,000 B) $5,000,000 C) $4,700,000 D) $4,900,000 64. The two basic statements prepared for expendable fund entities are a balance sheet and a(n): A) statement of revenue B) statement of expenditures and encumbrances C) income statement. D) none of these. 65. Which of the following funds frequently does NOT have a fund balance? A) General fund B) Special revenue fund C) Agency fund D) Capital projects fund 66. Which type of fund entities are used to account for the activities of nonbusiness organizations that are similar to those of business enterprises? A) Restricted fund entities B) Budgetary fund entities C) Expendable fund entities D) Proprietary fund entities