Consolidated statement of financial position

as at March $31,2023$

a$.$ How much was reported for unearned tuition fees $($note the account may have a different name!$)$ at the end of March $31,2023$ and at March $31,2022?$ What does this relate to$?$ Has it changed significantly from the prior year?

b$.$ If you were the external auditor of the College which Accounts Receivable would you be most concerned about with regards to collection? Why?

c$.$ Has the Allowance for doubtful accounts increased or decreased as a $\%$ of total A$/$R in $2023$ from $2022,2021$ and $2020?$ See if you can see a pattern. What $\%$ of AFDA is taken on A$/$R over $90$ days? Has this $\%$ changed significantly?