The ending balance in Accounts Payable and Accrued Liabilities was $1,935.

1. Investment earnings received for the period were $3,960, of which $2,070 was donor restricted for scholarships.
2. Adjusting entries for the period were made to increase Allowance for Doubtful Accounts by $20, to record depreciation expense of $26,400 (charged 70 percent to instruction and 30 percent to academic support), to adjust tuition revenue for an increase in deferred revenue of $10, and to recognize an increase in fair value of investments of $4,700 ($790 was related to investments restricted for scholarships, $1,610 was related to the permanent endowment, and the remainder was related to net assets without donor restrictions).
3. Nominal accounts were closed.