for this post, where did these amounts come from it does show the journal entries to follow.

It is given that cash and cash equivalents are $7,758, short-term investments $7,666, tuition and fees receivable, $710, pledges receivable $5,602, prepaid assets $830, property, plant, and equipment is $255,004, and investments $163,100.

Liabilities include accounts payable and accrued liabilities $1,935, deposits held in custody for others $690, unearned revenue is $910, and bonds payable $99,000. Net assets unrestricted, temporarily restricted, and permanently restricted are $110,160, $29,130, and $198,845 respectively.