I need part B and C completed, please!

PROBLEM 19-3 Various Funds-University L02 L03 A partial statement of financial position of Century University is shown below: entury University Partial Statement of Financial Position June 30, 2011 Assets Current Funds Unrestricted Cash Accounts Receivable (less allowance for doubtful accounts, $9,000)341,000 State Appropriations Receivable Total Unrestricted $210,000 75,000 626,000 Restricted Cash Investments Total Restricted Total Current 7,000 60,000 67,000 $693,000 Liabilities and Fund Balances Current Funds Unrestricted Accounts Payable Deferred Revenues Fund Balance Total Unrestricted $ 45,000 66,000 515,000 626,000 Restricted Fund Balance Total Restricted Total Current 67,000 67,000 $693,000