At the beginning of the fall semester, Beaty State University, a public university, billed tuition and fees at a gross amount of $$4,800,000.$ Of this amount, the University awarded scholarships of $$250,000$ and $$50,000$ was believed to be uncollectible. The University also offered a generous tuition discount for the dependents of its employees. An additional $$300,000$ of the gross amount was awarded as employer$-$provided tuition discounts.

Record the journal entry for the billing described above. Enter accounts in order of magnitude $($largest to smallest amounts$),$ debits first.

$\backslash$table$[[$Account$,,$Debit,Credit$],[$Tuition and fees receivable,v$,4,800,000,0],[$Allowance for uncollectible tuition and fees,$,250,000,0,2],[,,0,250,000$