I'm confused on step 8 why did numbers double instead of staying same?

Southeastern State University has chosen to report as a public university reporting as a specialpurpose entity engaged only in business-type activities. Deferred Revenues were reported as of July 1, 2011 in the amount of $7,600,000. Record the following transactions related to revenue recognition for the year ended June 30, 2012. Include in the account titles the proper revenue classification (operating revenues, nonoperating revenues, etc.): 1. Deferred revenues related to unearned revenues for the summer session, which ended in August 2011. 2. During the fiscal year ended June 30, 2012, student tuition and fees were assessed in the amount of $70,000,000. Of that amount, $61,000,000 was collected in cash. Also, of that amount, $6,000,000 pertained to that portion of the 2012 summer session that took place after June 30, 2012. 3. Student scholarships, for which no services were required, amounted to $2,000,000. Students applied these scholarships to their tuition bills at the beginning of the fall and spring semesters. 4. Student scholarships and fellowships, for which services were required, such as graduate assistantships, amounted to $2,750,000. These students also applied their scholarship and fellowship awards to their tuition bills at the beginning of each semester. 5. Auxiliary enterprise revenues amounted to $6,500,000. 6. The state appropriation for operations amounted to $45,000,000. 7. The state appropriation for capital outlay amounted to $16,500,000. 8. Gifts for endowment purposes amounted to $2,000,000. Gifts for unrestricted purposes amounted to $3,000,000. Interest income, all unrestricted, amounted to $600,000. Answer: SOUTHEASTERN STATE UNIVERSITY GENERAL JOURNAL YEAR ENDED JUNE 30, 2012 Debits 1. 7,600,000 Accounts Receivable Operating Revenues-Student Tuition and Fees 70,000,000 Cash Accounts Receivable 2. Deferred Revenues Operating Revenues-Student Tuition and Fees 61,000,000 Operating Revenues-Student Tuition and Fees Deferred Revenues 3. 4. 5. 6. 7. Credits Operating Revenue Deduction-Scholarship Allowances Accounts Receivable 7,600,000 70,000,000 61,000,000 6,000,000 6,000,000 2,000,000 2,000,000 Scholarships and Fellowships Expense Accounts Receivable 2,750,000 Cash Operating Revenues-Auxiliary Enterprise Revenue 6,500,000 2,750,000 6,500,000 Cash Nonoperating Revenues-State Appropriation for Operations 45,000,000 Cash Capital Appropriations 16,500,000 45,000,000 16,500,000 (reported after nonoperating revenues and expenses) 8. Cash Additions to Endowment Purposes 10,600,000 4,000,000 (reported after nonoperating revenues and expenses) Nonoperating Revenues-Unrestricted Gifts Nonoperating Revenues-Investment IncomeUnrestricted 6,000,000 600,000