A government university collected unrestricted student fees of 200,000 and fees restricted for technology of $ 400,000 in the current academic year A $200,000 should be reported as revenues and \$200,000 as deferred revenues B $200,000 should be reported as revenues and $400,000 should be reported as unearned revenues $400,000 should be reported as unearned revenues and $200,000 as deferred revenues DThe full $600,000 should be reported as revenues for the academic year