6-4--please help with the incorrect answers

Elizabeth College, a small private college, had the following transactions in fiscal year 2020.

1. Gross tuition and fees revenue totaled $5,600,000. Tuition waivers and scholarships of $346,000 were granted. Of the tuition waivers granted, $276,400 was for teaching assistantships, which is an instruction expense.
2. Students received tuition refunds of $101,670.
3. During the year, the college received $1,891,000 cash in unrestricted private gifts, $575,200 cash restricted for grants, and $1,000,000 in securities for an endowment.
4. A pledge campaign generated $1,090,000 in pledges. Of the amount pledged, $573,200 was for the capital construction campaign, $300,000 was for endowments, and the remainder of the pledges had no purpose restrictions. The pledges will all be collected in 2021.
5. Auxiliary enterprises provided goods and services that generated $94,370 in cash.
6. Collections of tuition receivable totaled $5,080,000.
7. Unrestricted cash of $1,000,000 was invested.
8. The college purchased computer equipment at a cost of $10,580.
9. During the year, the following expenses were paid:

Instruction	$	3,566,040
Academic support		1,987,000
Student services		87,980
Institutional support		501,130
Auxiliary enterprises		92,410

10. Instruction provided $450,000 in services related to the restricted grant recorded in transaction 2.
11. At year-end, the allowance for uncollectible tuition and fees was increased by $7,200. The fair value of investments had increased $11,540; of this amount, $3,040 was associated with endowment investments and allocated to net assets with donor restrictions, with the remainder allocated to net assets without donor restrictions. Depreciation on plant and equipment was allocated $34,750 to instruction, $41,000 to auxiliary enterprises, and $12,450 to academic support.
12. All nominal accounts were closed.

Required

1. a-1. Prepare journal entries to record the foregoing transactions for the fiscal year ended June 30, 2020.
2. a-2. Prepare closing entries for the fiscal year ended June 30, 2020.
3. b. Prepare a statement of activities for the year ended June 30, 2020. Assume beginning net asset amounts of $7,518,000 without donor restrictions, and $5,200,000 with donor restrictions.

Prepare journal entries to record the foregoing transactions for the fiscal year ended June 30, 2020. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) No Transaction Credit Debit 5,254,000 A 01 General Journal Tuition and Fees Receivable Tuition and Fees Discount and Allowances Instruction Expense 276,400 Tuition and FeesWithout Donor Restrictions 5,600,000 02 101,670 Tuition and FeesWithout Donor Restrictions Tuition and Fees Receivable 101,670 Cash 2,466,200 1,000,000 Investments ContributionsWithout Donor Restrictions ContributionsWith Donor RestrictionsEndowment 1,891,000 1,000,000 ContributionsWith Donor RestrictionsGrants 575,200 D 04 Pledges Receivable 1,090,000 ContributionsWith Donor RestrictionsCapital Campaign 790,000 X ContributionsWith Donor RestrictionsEndowment 300,000 Prepare closing entries for the fiscal year ended June 30, 2020. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) General Journal Credit No A . Transaction 12(a) | Tuition and Fees-Without Donor Restrictions Debit 5,491,130 1,891,000 94,370 ContributionsWithout Donor Restrictions Auxiliary EnterprisesWithout Donor Restrictions Unrealized Gain on InvestmentsWithout Donor Restrictions 8,500 Tuition and Fees Discount and Allowances Instruction Expense Academic Support Expense Student Services Expense Auxiliary Enterprises Expense Net AssetsWithout Donor Restrictions 69,600 4,327,190 1,999,450 87,980 501,130 X 133,410 366,240 x Prepare journal entries to record the foregoing transactions for the fiscal year ended June 30, 2020. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) No Transaction Credit Debit 5,254,000 A 01 General Journal Tuition and Fees Receivable Tuition and Fees Discount and Allowances Instruction Expense 276,400 Tuition and FeesWithout Donor Restrictions 5,600,000 02 101,670 Tuition and FeesWithout Donor Restrictions Tuition and Fees Receivable 101,670 Cash 2,466,200 1,000,000 Investments ContributionsWithout Donor Restrictions ContributionsWith Donor RestrictionsEndowment 1,891,000 1,000,000 ContributionsWith Donor RestrictionsGrants 575,200 D 04 Pledges Receivable 1,090,000 ContributionsWith Donor RestrictionsCapital Campaign 790,000 X ContributionsWith Donor RestrictionsEndowment 300,000 Prepare closing entries for the fiscal year ended June 30, 2020. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) General Journal Credit No A . Transaction 12(a) | Tuition and Fees-Without Donor Restrictions Debit 5,491,130 1,891,000 94,370 ContributionsWithout Donor Restrictions Auxiliary EnterprisesWithout Donor Restrictions Unrealized Gain on InvestmentsWithout Donor Restrictions 8,500 Tuition and Fees Discount and Allowances Instruction Expense Academic Support Expense Student Services Expense Auxiliary Enterprises Expense Net AssetsWithout Donor Restrictions 69,600 4,327,190 1,999,450 87,980 501,130 X 133,410 366,240 x