Following are several transactions involving a university. 1. In fiscal year 2017, the university was notified by the federal government that in 2018 it would receive a $360,000 grant for wetlands research. 2. The university received a $360,000 endowment. 3. For the fiscal year, the university recorded $1,800,000 in tuition and fees revenue. Cash refunds of $234,000 were given. 4. The university provided $9,100 in tuition waivers for students with outstanding academic performance. 5. During the year, the university constructed a new street, to allow for the expansion of its student housing efforts. The cost of the street was $1,425,000. 6. The biology department spent $18,000 on wetland research. 7. At year-end, $1,190 of estimated uncollectible tuition and fees was recorded. Prepare journal entries to record the foregoing transactions, assuming the university is a PUBLIC institution