Please help with the following exercise:

You are the Controller for Dane College, a not-for-profit entity. Based on the events listed below that occurred during the year, you need to make the appropriate accounting journal entries for the fiscal year ended June 30, 2020.

a. The College received tuition revenue for the fall semester of 2019 (August - December) totaling $4 million; tuition for the Spring semester of 2020 (January - May) totaled $3.8 million; and tuition for the summer semester of 2020 (June 1-August 15) totals $2 million.The College received all of its tuition in cash.

b. Faculty salaries for the fall semester totaled $3 million; $2.9 million for the spring semester, and will be $0.6 million for the summer semester.The district typically pays all salaries at the end of the month earned, although it prepaid the salaries for the summer semester on June 1st. Salaries during the summer semester of 2020 are as follows: June $0.3 million, July $0.2 million, and August $0.1 million.

c. During June, the College received $3.2 million in tuition applicable for the fall 2020 semester.

d. During the year, a wealthy benefactor pledged $1 million to the College during a fund-raising campaign to renovate the oldest building on campus.The benefactor will deliver the cash when the renovation is substantially complete.

e. The College's fixed assets have an historical cost of $120 million, an estimated salvage value of $20 million, and an estimated useful life of 40 years. Record the applicable depreciation amount.

f. During the year, the College received notice of a $100,000 grant from the federal government. The purpose of the grant is to conduct research to compare the effect of different budgeting techniques to the performance of government employees. During the year, the College spent $8,000 on printing questionnaires and $12,000 on faculty salaries for activities directly related to the grant.As of June 30th, the College had not yet received any cash from the federal government.