Unearned revenues - tuition fees Harvard University charges a monthly tuition fee of $500 to Graduate students and requires its students to pay $6000 in advance for a one-year subscription. The School year runs from June 2019 to May 2020. Harvard received a tuition fees deposit in advance for one year from 150 new students on 1 June 2019 however only 50 students were able to start their program in June 2019. The rest of the students were only able to start their studies in January 2020. Required: a. Use the horizontal model (or write the journal entries) to record the effects of the following items: 1. Tuition fees received in advance during June 2019. 2. Tuition revenue earned during the month of July 2019. 3. Tuition revenue earned during the month of January 2020