The following is the preclosing trial balance for Allen University as of June 30, 2023. Additional information related to net assets and the statement of cash flows is also provided. ALLEN UNIVERSITY Preclosing Trial Balance June 30, 2023 Cash and Cash Equivalents Investments Tuition and Fees Receivable Allowance for Doubtful Accounts Pledges Receivable Allowance for Doubtful Pledges Property, Plant, and Equipment Accumulated Depreciation Accounts Payable Accrued Liabilities Deposits Held in Custody for Others Deferred Revenue Bonds Payable Net Assets-Without Donor Restrictions Net Assets-With Donor Restrictions Debits $ 517,280 3,205,000 Credits 372,900 $ 75,700 223,300 79,100 2,198,940 659,550 103,130 38,260 17,920 63,390 807,000 3,306,370 Net Assets Released from Restrictions-with Donor Restrictions 434,600 Net Assets Released from Restrictions-Without Donor Restrictions Tuition and Fees 1,345,000 434,600 1,291,450 Tuition and Fees Discount and Allowances Contributions-Without Donor Restrictions Contributions-With Donor Restrictions 327,300 310,730 328,220 Grants and Contracts-with Donor Restrictions 324.660