journal entries needed

A. Tuition and fees assessed total $140,500,000 - 75% was collected, scholarships allowances of $12,000,000 are granted, and $400,000 is expected to be uncollectible. B. Salaries and wages paid to administrators, faculty, and staff was $121,500,000. C. Tuition reductions of $835,000 were granted for employees. D. Mortgage payments totaled $1,520,000: $290,000 of this was for interest. E. The university received cash of $25,000 for a reimbursement grant restricted to study the university's CPA exam success rate; to date no costs have been incurred