Prepare in general journal form the entries required for each of the following transactions of Midwest University, a state-funded public institution, for the current fiscal year.

Note: Do not use commas, decimal points or dollar signs in monetary answers. For negative numbers, use a minus sign "-"

a) The university was notified by the state that it was to receive a grant of $75,000 for cancer research for use in the following school year.

b) Fees charged to students for the fall and spring semesters of the current fiscal year totaled $3,100,000.

In addition, the allowance for uncollectible accounts was increased by $150,000.

c) Cash receipts from students totaled $3,300,000 during the fiscal year.

Of this amount, $3,000,000 was from previously-billed tuition, $100,000 was for current year tuition not previously-billed, and the remainder of the cash was collected for next fiscal year.

d) The university received $153,000 in contributed services from licensed dental assistants providing services in its community outreach dental clinics.

The services were part of the regular operation of the clinics.