Below are selected transactions for the Lake County Community College (LCCC). LCCC reports as a special government engaged only in business-type activities. All amounts are in thousands of dollars. Transactions: 1. Tuition and fees charged for the fall 20X3 semester totaled $2,800. Of this, $98 was waived as a result of scholarship allowances, and another $15 is expected to be uncollectible. 2. The college received a reimbursement grant restricted to research on composite materials, $300. 3. Salaries paid to researchers in the Composite Materials Lab of $40 qualified under the research grant received 4. The college purchased equipment for use in its building and grounds maintenance department at a cost of $35. Unrestricted resources were used for this purpose. 5. The college paid $30 interest and $15 principal on one of its mortgages. Requirement: Prepare the necessary journal entries to record these transactions. Be sure to clearly indicated which accounts are being debited and which accounts are being credited