Rodgers County College, a public university, recorded the following transactions for the fiscal year ended June 30, 2017, reporting as a special-purpose entity engaged only in business-type activities. Deferred Revenues were reported as of July 1, 2014 in the amount of $5,000,000. Record the following transactions related to revenue recognition for the year ended June 30, 2015. Include in the account titles the proper revenue classification (operating revenues, nonoperating revenues, etc.):

a. Deferred revenues of $3,000,000 related to unearned revenues for the summer session were earned.

b. Student tuition and fees were assessed in the amount of $33,000,000. Of that amount, $24,000,000 was collected in cash.

c. $1,500,000 of the revenue recognized in #2 above related to the summer session taking place in July 2017 and must be deferred until the following year.

d. Student scholarships, for which no services were required, amounted to $400,000. Students applied these scholarships to their tuition bills at the beginning of the fall and spring semesters.

e. Student scholarships and fellowships, for which services were required, such as graduate assistantships, amounted to $500,000. These students also applied their scholarship and fellowship awards to their tuition bills at the beginning of each semester.

f.Auxiliary enterprise revenues amounted to $3,350,000.

g. The state appropriation for operations amounted to $10,000,000.

h. The state appropriation for capital outlay amounted to $9,500,000.

i.Gifts for endowment purposes amounted to $1,000,000. Gifts for unrestricted purposes amounted to $550,000.

j. Interest income amounted to $78,000.

please check tmy entries below, given the information above

Deferred Revenues	$3,000,000
Operating Revenues- Student Tution and Fees		$3,000,000
	Debit	Credit
Accounts Recivable	$33,000,000
Operating Revenue- Student Tution and Fees		$33,000,000
Cash	$24,000,000
Accounts Recievable		$24,000,000
	Debit	Credit
Cash and Cash Equivalents	$33,000,000
Operating Revenue- Student Tution and Fees		$1,500,000
Deferred Revenues		$31,500,000
	Debit	Credit
Operating Revenue Deduction- Scholarship allowances	$400,000
Accounts Recievable		$400,000
	Debit	Credit
Scholarships and fellowships expenses	$500,000
Accounts Receivable		$500,000
	Debit	Credit
Cash	$3,350,000
Operating Revenues- Auxillary enterprise		$3,350,000
	Debit	Credit
Cash	$10,000,000
Nonoperating Revenues-State Appropriation
for operations		$10,000,000
	Debit	Credit
Cash	$9,500,000
Capital Appropriations		$9,500,000
	Debit	Credit
Cash	$1,550,000
Additions to Endowment Purposes		$1,000,000
Nonoperating Revenues-Unrestricted gifts		$550,000
	Debit	Credit
Cash	$78,000
Nonoperating Rvenues-Investment income- unrestricted		$78,000