Download the March $31,2023$ Consolidated Financial Statements for Algonquin College $$ read the independent auditors$$ report and answer the following questions:

How much was reported for unearned tuition fees $($note the account may have a different name!$)$ at the end of March $31,2023$ and at March $31,2022?$ What does this relate to$?$ Has it changed significantly from the prior year?

If you were the external auditor of the College which Accounts Receivable would you be most concerned about with regards to collection?$$ Why?

Has the Allowance for doubtful accounts increased or decreased as a $\%$ of total A$/$R in $2023$ from $2022,2021$ and $2020?$ See if you can see a pattern.$$ What $\%$ of AFDA is taken on A$/$R over $90$ days? Has this $\%$ changed significantly?

Using your best judgement and looking at the aging A$/$R do you think this allowance is reasonable?$$ Support your opinion with your calculations in h above.

Which Capital assets have not been depreciated$/$amortized $$ why not?

Go to the statement of Cash Flows and make some assessments on how you feel the college is doing with its cash flows.

Algonquin does not report a section on the B$/$S $$ Shareholders$$ Equity.$$ Why not? What does it refer to instead?